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NY R02410

September 1, 2005

CLA-2-48:RR:NC:SP:234 R02410


TARIFF NO.: 4823.60.0020

Ms. Brenda Blood
Garven Inc.
1450 Northland Drive
Mendota Heights, MN 55120

RE: The tariff classification of “party packs” (paper place-setting goods) from China.

Dear Ms. Blood:

In your letter dated August 10, 2005, you requested a tariff classification ruling. In response to a telephone query by this office, you submitted additional information.

The product in question, identified as a “Deluxe Party Pack,” is a shrink-wrapped package containing ten 9” paper plates, ten 7” (dessert-size) paper plates, ten 9-oz. paper cups, ten 7-7/8” x 5-3/4” x 2” paper snack trays, and twenty 2-ply paper lunch napkins. You have confirmed that all of these items will be imported and sold together in the shrink-wrapped package as a single “selling unit.” For tariff classification purposes, the “Deluxe Party Pack” will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the plates, cups and trays, all of which fall in the same tariff subheading, and which collectively account for approximately 90% of the overall value.

Accordingly, the applicable subheading for the complete “Deluxe Party Pack” will be 4823.60.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for trays, dishes, plates, cups and the like, of paper or paperboard: cups and round nested food containers. The rate of duty will be Free.

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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