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NY J81291

February 21, 2003

CLA-2-48:RR:NC:SP:234 J81291


TARIFF NO.: 4823.90.6600; 4820.10.2020; 3926.90.9880; 3924.90.5500

Ms. Tina Hogoboom
Colorbok, Inc.
PO Box 188
Dexter, MI 48130

RE: The tariff classification of scrapbook accessories and other items, of paper and of plastics, from China.

Dear Ms. Hogoboom:

In your letter dated February 5, 2003, you requested a tariff classification ruling. Five samples were submitted for our examination.

Item #18146, “Fat Dot Holiday Alpha Stax,” is a retail packet containing 1300 die-cut paper alphabet letters in assorted colors. The individual letters measure about 7/8” x 1-1/8” and appear to be coated on one side. They are said to be “perfect for scrapbooking, cardmaking and lettering projects.”

Item #18288, “Box of Shapes,” is a retail plastic box containing 2400 die-cut, coated paper shapes, each measuring about 1½” in diameter. It appears that there are 600 pieces of each of the following shapes: hearts, flowers, circles and squares. These items, which are in assorted colors, are said to be for “scrapbooking and papercrafting projects.”

The applicable subheading for items 18146 and 18288 will be 4823.90.6600, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) coated paper, cut to size or shape. The rate of duty will be 0.6%.

Item #18455, “Sandy Clough Oxeye Daisies Gift Set,” consists of the following items shrink-wrapped together for retail sale:

A 4” x 8½” design-printed paper note pad, ruled for list-making and having magnets affixed to the back to permit attachment to metal surfaces. A 3¼” x 5” design-printed paper note pad. A 2½” x 2¾” design-printed paper note pad with self-stick pages. A flat, design-printed magnet, suitable for posting notes on metal surfaces. You state that a future version of this set will omit the 2½” x 2¾” self-stick note pad, which is included in the current version as a “bonus.” For tariff purposes, both versions of the product will be considered “goods put up in sets for retail sale” whose essential character is imparted by the note pads.

Accordingly, the applicable subheading for item #18455 (either with or without the “bonus” self-stick note pad) will be 4820.10.2020, HTS, which provides for memorandum pads, letter pads and similar articles, of paper or paperboard. The rate of duty will be 0.4%.

Item #18280, “3D Alphas Purple,” is a retail packet containing 76 three-dimensional, self-adhesive plastic alphabet letters and numerals. Each piece measures about ½” long by ½” wide by 1/8” thick and has a convex surface. The items are said to be for scrapbooking and papercrafting.

The applicable subheading for item #18280 will be 3926.90.9880, HTS, which provides for other (non-enumerated) articles of plastics. The rate of duty will be 5.3%.

Item #18387, “Empty Storage Box,” is a 5” x 7½” x 1¾” hard-plastic container with a hinged, flip-open lid. Its interior is partitioned into four compartments of equal size. You state that this product is designed to serve as a storage box for scrapbooking supplies.

The applicable subheading for item #18387 will be 3924.90.5500, HTS, which provides for other (non-enumerated) household articles and toilet articles, of plastics. The rate of duty will be 3.4%.

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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