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NY N017828

October 26, 2007



TARIFF NO.: 4823.90.6700; 5806.32.1090

Mr. Martin J. Baker, Jr.
Phoenix Intl. Freight Services, Ltd.
25991 Northline Commerce Drive
Suite 514
Taylor, MI 48180-7938

RE: The tariff classification of “Chipboard Creations” from China

Dear Mr. Baker:

In your letter dated September 24, 2007, you requested a classification ruling on behalf of your client, Colorbok, Inc. The sample will be returned to you as requested.

You submitted a sample of “Chipboard Creations” which consists of the following items:

One plastic bucket with metal lid and handle Fifty cut-out chipboard shapes
Ten accent papers
Seventeen punch outs
Twenty-five stickers
Twelve metal shapes
Ten paper flowers
Forty-nine foam dots
Four assorted narrow woven ribbons
Fifty sequins

The “Chipboard Creations” is a craft project of coated paperboard in “cookie cutter” shapes of gingerbread men, stars, and trees. Each shape comes in three sizes ranging from 2 to 6 inches in length. It includes design printed and colored sheets of accent paper. The craft items also include sequins, stickers, and ribbons for decorating, as well as, small metallic snowflakes, stars, and trees. All of these items are contained in a plastic “painter’s bucket” topped with a decorative red bow.

For tariff classification purposes, this product will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the paperboard shapes.

The applicable subheading for the “Chipboard Creations” will be 4823.90.6700, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (than certain enumerated) coated paper and paperboard, cut to size or shape, and articles of coated paper or paperboard. The duty rate 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/.

The narrow woven ribbons classifiable in tariff subheading 5806.32.1090 fall within textile category 229. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.

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 Patricia Wilson at 646-733-3037.


Robert B. Swierupski

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