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NY J88048

September 8, 2003

CLA-2-48:RR:NC:SP:234 J88048


TARIFF NO.: 4811.90.9000

Mr. Rolando E. Portal
ABC Distributing, LLC
6301 East 10th Avenue
Hialeah, FL 33013

RE: The tariff classification of a “scrapbooking set” from China.

Dear Mr. Portal:

In your letter dated August 11, 2003, you requested a tariff classification ruling.

A sample identified as a “themed scrapbooking set” (style #273248) was submitted for our examination. The set is designed to enable the user to create scrapbook pages incorporating decorative backgrounds, borders, printed designs and the like. (A scrapbook is not included and must be obtained separately by the consumer.) The set includes the following items put up together in a sealed plastic bag:

26 rectangular sheets of paper (8½” x 11”), most of which are either surface-decorated with solid color or printed with repetitive designs.

Numerous small, die-cut paper shapes in assorted colors and designs.

A selection of pressure-sensitive plastic stickers printed with letters of the alphabet and punctuation marks.

A plastic stencil/ruler.

A paperboard design template.

The sample set exhibits a “sports theme,” meaning that its components incorporate shapes and printed representations of footballs, golf clubs, baseball bats and the like. You state that there will also be a “friendship-theme” version of the product.

For tariff purposes, this merchandise will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the rectangular, surface-decorated/printed paper sheets, which predominate in bulk and weight. We note your suggestion that the set is classifiable in heading 4823, Harmonized Tariff Schedule of the United States (HTS), which provides for paper and paperboard, cut to size or shape, and for other (non-enumerated) articles of paper or paperboard. However, in the current tariff, rectangular sheets of surface-decorated or printed paper, of any size, are specifically provided for in heading 4811, HTS. (Prior to the year 2002, 8½” x 11” rectangular sheets of paper were generally considered “cut to size,” and were therefore classified in heading 4823, HTS. However, subsequent changes to the notes and headings of Chapter 48, HTS, have altered that practice.)

Accordingly, the applicable subheading for the style #273248 “themed scrapbooking sets” will be 4811.90.9000, 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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