The tariff classification of a stationery set from Taiwan,Hong Kong or China.

NY 878441 September 24, 1992 CLA-2-48:S:N1:234 878441 CATEGORY: Classification TARIFF NO.: 4823.51.0080 Ms. Cleta J. Magyar Impact International, Inc. 1515 N. Federal Highway, Suite 208 Boca Raton, FL 33432 RE: The tariff classification of a stationery set from Taiwan, Hong Kong or China. Dear Ms. Magyar: In your letter dated September 15, 1992, you requested a tariff classification ruling. A sample was submitted and will be retained for reference. Identified as a "Love Um's Love Letters" set (item 93111), it consists of the following items put up for retail sale in a transparent, heart-shaped plastic pouch: 16 design-printed, heart-shaped sheets of writing paper (roughly 6 x 7 inches), 8 matching envelopes, suitable for mailing, and a strip of small paper stickers, also printed with matching designs. The applicable subheading for the above-described stationery set will be 4823.51.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) paper, cut to size or shape, of a kind used for writing, printing or other graphic purposes: printed, embossed or perforated. The rate of duty will be 3%. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport