The tariff classification of Memo Caddy, from China

NY A82542 April 17, 1996 CLA-2-48:RR:NC:GI:234 A82542 CATEGORY: Classification TARIFF NO.: 4823.90.6500 Mr. Anthony Staton Account Representative Fritz Companies, Inc. 550-1 Eccles Avenue San Francisco, California 94128 RE: The tariff classification of Memo Caddy, from China Dear Mr. Staton: In your letter dated April 1, 1996, on behalf of your client, Institutional Financing Services, you requested a tariff classification ruling. A sample, marked "#470, Memo Caddy", was submitted, which will be returned to you, as requested. The sample is a lidded box of paperboard, covered and lined with a coated paper, on which is printed a plaid decorative design, in red, gray, and black. The lid does not have a closure, but is permanently attached to the framework of the box. The outside dimensions of the box when closed are about 5 1/4" x 3 3/4" x 1 1/4". The box contains about 100 loose sheets of blank paper, not bound or padded, for use in writing short memos. There is also a pencil fitted into a clear plastic sleeve, attached to the outside of the box. This article constitutes "goods put up in sets for retail sale", in its condition as presented to us. The essential character of the "set" is imparted to it by its principal component, the paper-covered box. The applicable subheading for the "set" described will be 4823.90.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain enumerated) articles of coated paper or paperboard. The rate of duty will be 4.5 percent. 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 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 this ruling, contact National Import Specialist Carl Abramowitz, at (212) 466-5733. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division