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NY J80034

January 16, 2003

CLA-2-48:RR:NC:SP:234 J80034


TARIFF NO.: 4823.90.6600

Ms. Lucia Buckman
Associated Merchandising Corp.
500 Seventh Avenue
New York, N.Y. 10018

RE: The tariff classification of a stationery desk set from China.

Dear Ms. Buckman:

In your letter dated January 3, 2002, you requested a tariff classification ruling.

A sample identified as a style #1115FB stationery set was submitted and is being returned to you as requested. It consists of a 5¾” x 8” coated-paperboard base having the following receptacles (made of the same material) permanently attached to its surface:

A rectangular pencil cup, 3” high.
An open, rectangular box, 1½” high, suitable for holding paper clips, rubber bands, etc. An upright sleeve, which holds a small notebook and a small address book. A 1¼”-high tray that holds a quantity of loose, 3” x 4” sheets of note paper. The tray has a flip-open, picture-frame cover that will hold a small photo for display. The above-described merchandise will be considered “goods put up in sets for retail sale” whose essential character is imparted by the base/holder unit, which acts as a central organizer.

The applicable subheading for the complete # 1115FB stationery set will be 4823.90.6600, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of coated paper or paperboard. The rate of duty will be 0.6%.

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 646-733-3037.


Robert B. Swierupski

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