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NY R03278

February 24, 2006

CLA-2-48:RR:NC:SP:234 R03278


TARIFF NO.: 4823.90.6600

Ms. Una Gauthier
Barthco International, Inc.
2200 Broening Highway, Suite 200
Baltimore, MD 21224

RE: The tariff classification of decorating kit consisting of paper shapes and a glue stick, from China.

Dear Ms. Gauthier:

In your letter dated February 13, 2006, you requested a tariff classification ruling on behalf of CVS/Pharmacy.

A description and photo of a product known as “Eye Catchers” (Item # 343109) were submitted for our review. The product is a retail blister pack containing a glue stick and numerous die-cut, coated-paper shapes (stars, arrows, disks, etc.) in assorted colors. The paper shapes are intended to be glued to posters as decorative enhancements. For tariff classification purposes, the items in the package will be considered “goods put up in sets for retail sale” whose essential character is imparted by the paper shapes.

Accordingly, the applicable subheading for the complete # 343109 “Eye Catchers” set will be 4823.90.6600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (than certain enumerated) coated paper or paperboard, cut to size or shape. 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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