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NY M84373

July 7, 2006

CLA-2-48:RR:NC:SP:234 M84373


TARIFF NO.: 4802.10.0000; 4811.90.9090

Ms. Connie Firoved
Greenbrier International, Inc.
500 Volvo Parkway
Chesapeake, VA 23320

RE: The tariff classification of paper for use in scrapbooks and crafts, from China.

Dear Ms. Firoved:

In your letter dated June 12, 2006, you requested a tariff classification ruling.

A sample identified as “Scrapbook Handmade Paper” (SKU 872897) was submitted for our examination. The sample consists of five 8¼” x 11½” rectangular sheets of paper put up together for retail sale in a clear cellophane bag. The sheets differ from one another, each exhibiting its own texture, hue, density and appearance. Three of the sheets appear to be handmade paper of heading 4802, Harmonized Tariff Schedule of the United States, HTSUS. The fourth and fifth sheets appear to be surface-colored papers of heading 4811, HTSUS. (One of these surface-colored sheets is, in addition, corrugated.)

Although the product will be imported in a variety of different colors, it appears, based on an examination of additional sample packages, that each package will contain the same combination described above, i.e., three sheets of handmade paper, not further processed, with a sheet of surface-colored paper and a sheet of surface-colored/corrugated paper.

Consideration was given to the possibility of regarding this merchandise as “goods put up in sets for retail sale,” classifiable under a single tariff subheading. However, for tariff classification purposes, items comprising such sets must be put up together to meet a particular need or specific activity. That condition does not appear to be met here, as the product seems to contemplate giving the purchaser the ability to use one or more of the papers at various times, as needed, for any number of diverse activities. A package label suggests the general-purpose nature of the product by proclaiming, “Great for scrapbooks and crafts.” Thus, the product will be treated as an assortment or selection whose components will be subject to separate classifications.

The applicable subheading for the three non-surface-colored handmade paper sheets will be 4802.10.0000, HTSUS, which provides for handmade paper and paperboard. The rate of duty will be Free.

The applicable subheading for the two surface-colored paper sheets will be 4811.90.9090, HTSUS, which provides for other (than certain enumerated) surface-colored, surface-decorated or printed paper. The rate of duty will be Free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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