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NY G83337

October 25, 2000

CLA-2-48:RR:NC:SP:234 G83337


TARIFF NO.: 4817.20.4000; 4823.90.6500; 4819.40.0040

Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of Valentine cards, boxes and bags, of paper, from China.

Dear Ms. Aldinger:

In your letter dated October 10, 2000, you requested a tariff classification ruling. Samples representing three kinds of “Valentine” items were submitted and will be retained for reference.

Item #995199 is a folded, white paper note card measuring 5” x 7” in the closed position. It is blank inside, but is decorated on the front with a heart/rose-design applique made of red corrugated paper, gold-colored foil and red-and-green fabric. The card is put up together with a matching red paper envelope in a clear plastic packet.

The applicable subheading for the #995199 card/envelope set will be 4817.20.4000, Harmonized Tariff Schedule of the United States (HTS), which provides, in pertinent part, for correspondence cards of paper or paperboard. The rate of duty will be 1.3%.

Item #995204 is represented by two rigid, oval-shaped paperboard boxes with removable lids. One measures about 5” x 4” x 3”(H), while the other is about 6” x 5” x 3”(H). The sides of each are covered with fluted (corrugated) red paper, and the lids are decorated with heart/rose-design appliques made of paper, foil and fabric. The interiors are lined with coated white paper. You state that these boxes may be imported in various sizes and shapes (including heart-shaped). It appears that they are suitable for long-term use as receptacles for trinkets or miscellaneous small household articles.

The applicable subheading for the #995204 boxes will be 4823.90.6500, HTS, which provides for other (non-enumerated) articles of coated paper or paperboard. The rate of duty will be 2.2%. Item #995201 is represented by two flat-bottomed gift bags that appear to be made of two layers of paper, the outer layer having a fluted appearance. The smaller one is red, measuring about 2½” x 5½” x 7½”(H), while the larger one is white, about 4½” x 8” x 10”(H). Each bag features dual textile-cord carrying handles and decorative heart/flower appliques made of paper and fabric.

The applicable subheading for the #995201 bags will be 4819.40.0040, HTS, which provides for other (than certain enumerated) sacks and bags of paper. The rate of duty will be 2.1%.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Carl Abramowitz at 212-637-7060.


Robert B. Swierupski

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