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NY G84195

November 22, 2000

CLA-2-48:RR:NC:SP:234 G84195


TARIFF NO.: 4820.10.2050; 4817.30.0000; 4820.10.2010; 4820.50.0000

Ms. Lori Leteta
Great Sax
634 E. Kings Rd.
North Vancouver, B.C.

RE: The tariff classification of several paper stationery products from Thailand.

Dear Ms. Leteta:

In your letter dated November 1, 2000, you requested a tariff classification ruling. Six samples, all said to be composed mainly of “mulberry paper,” were submitted and will be retained for reference.

Sample #1 is a notebook consisting of a quantity of 5” x 7” sheets of blank paper permanently bound within paperboard covers. It is put up for retail sale, together with two pencils, in a retail package decoratively accented with two dried, semitransparent green leaves. For tariff purposes, this product will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the notebook.

Sample #2 is a notebook of the same kind present in sample #1. It is packed in a clear cellophane pouch, unaccompanied by any other items.

The applicable subheading for samples 1 and 2 will be 4820.10.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for notebooks of paper or paperboard. The duty rate will be 1.6%.

Sample #3 is a folding paperboard container that holds several 7” x 9½” deckle-edge sheets of writing paper and matching envelopes. The container (which features a loop closure secured by a small stick) and the envelopes are decorated with embedded pieces of foliage.

Sample #4 is essentially the same as #3, except that the closure on its paperboard container consists of two attached cords meant to be tied together.

The applicable subheading for samples 3 and 4 will be 4817.30.0000, HTS, which provides for boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery. The duty rate will be 1.7%.

Sample #5, identified as a “tree bark journal,” consists of a quantity of 6” x 8” blank paper sheets bound (with cord) between covers said to be made of tree bark.

The applicable subheading for sample #5 will be 4820.10.2010, HTS, which provides for diaries and address books of paper or paperboard. The duty rate will be 1.6%.

Sample #6 is a photo album consisting of a quantity of 9” x 14” sheets of heavyweight paper (separated by lighter interleaves) bound by a screw-and-post system between paperboard covers. The heavyweight sheets incorporate a number of short, diagonal slits designed to hold the corners of photographs. You note, however, that there will be alternate versions of the product, intended for use as scrapbooks, whose pages will be without the slits.

The applicable subheading for sample #6, with either plain or slit pages, will be 4820.50.0000, HTS, which provides for albums for samples or for collections, of paper or paperboard. The duty rate will be 1.6%.

Articles classifiable under any of the above HTS subheadings, which are products of Thailand and which are shipped directly to the United States from that country, are currently entitled to duty-free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "GSP".

We note that the samples are not marked with their country of origin. When imported into the United States, the goods will be required to be so marked (e.g., “Made in Thailand”), legibly, in a conspicuous place, and in a manner sufficiently permanent to reach the ultimate purchaser.

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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