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NY J86685

July 22, 2003

CLA-2-48:RR:NC:SP:234 J86685


TARIFF NO.: 4811.90.9000

Ms. Lisa Y. Vega-Pravato
Walt Disney Parks & Resorts, LLC
PO Box 10000
Lake Buena Vista, FL 32830-1000

RE: The tariff classification of a kit consisting of paper goods intended for use in decorating scrapbooks, from China.

Dear Ms. Vega-Pravato:

In your letter dated July 3, 2003, you requested a tariff classification ruling.

A sample identified as a “Disney Scrapbooking Kit” was submitted for our examination and is being returned to you as requested. The kit is designed to enable the user to create scrapbook pages incorporating decorative backgrounds, borders, printed designs and the like. (A scrapbook is not included in the kit and must be obtained separately by the consumer.) The kit includes the following items put up together in a retail package:

10 square sheets of heavyweight paper, each measuring 12” by 12”. Six of the sheets are printed with repetitive designs so that they resemble “gift wrap” paper, while the other four sheets are surface-colored in solid hues.

5 sheets of die-cut, pressure-sensitive paper stickers printed with cartoon figures, designs and/or shapes.

4 small paper frames.

For tariff purposes, the kit will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the 10 sheets of design-printed/ surface-colored paper. These sheets predominate in terms of quantity and bulk.

The applicable subheading for the complete “Disney Scrapbooking Kit” will be 4811.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for paper, surface-colored, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size: other (than certain enumerated kinds and sizes). The rate of duty will be 0.5%.

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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