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NY L82031

February 4, 2005

CLA-2-49:RR:NC:SP:234 L82031


TARIFF NO.: 4823.90.6600; 4811.90.9000

Ms. Jodi Locher
The Paper Magic Group, Inc.
100 N. Sixth Street, Suite 899C
Minneapolis, MN 55403

RE: The tariff classification of paper lettering, bookmarks and writing-practice strips, from China.

Dear Ms. Locher:

In your letter dated January 21, 2005, you requested a tariff classification ruling. Samples of four products were submitted for our examination.

Product # 435120, “Cut Out Letters,” is a retail package containing an assortment of 88 die-cut cardstock paper shapes representing alphabet letters, numerals and punctuation marks. The paper shapes, which generally measure about 3” x 4” each, appear to be coated and surface-colored on one side. They are said to be designed for use by teachers to make classroom displays, signs and the like.

Product # 460090, “Welcome Book Marks,” is a blister pack containing 36 identical paper bookmarks. Each bookmark, which measures 2” x 6”, appears to be coated and design-printed on one side, and also incorporates a curved slit that forms a “tongue.”

The applicable subheading for the #435120 “Cut Out Letters” and for the #460090 “Welcome Book Marks” will be 4823.90.6600, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) coated paper and paperboard, cut to size or shape, and articles of coated paper or paperboard. The rate of duty will be Free.

Product # 489030, “Multicolored Sentence Strips,” is a package of 50 surface-colored strips of paper, each measuring 3” x 24”. Each strip bears printed guide lines of a kind used to facilitate the teaching of penmanship to young children. Two solid, parallel lines, 1½” apart, with a broken line midway between them, run the length of the strip on each side.

The applicable subheading for the #489030 “Multicolored Sentence Strips” will be 4811.90.9000, HTS, which provides for paper and paperboard, surface-colored, surface-decorated or printed, : other (than certain specified kinds). The rate of duty will be Free.

We are unable to rule on the fourth product, # 489020 “Write and Wipe Sentence Strips,” without additional information. If you wish to pursue a ruling on this product, please resubmit a sample and advise the identity of the glossy coating material that appears to be present on one side of the paper, and also indicate the weight of the individual strips expressed in grams per square meter.

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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