The tariff classification of stationery sets from China

NY I86163 September 19, 2002 CLA-2-48:RR:NC:2:234 I86163 CATEGORY: Classification TARIFF NO.: 4823.90.8600 Mr. Joseph Hoffacker Barthco Trade Consultants 7575 Holstein Avenue Philadelphia, Pennsylvania 19153 RE: The tariff classification of stationery sets from China Dear Mr. Hoffacker: In your letter dated September 9, 2002, on behalf of your client, Big Lots Stores, Inc., Columbus, Ohio, you requested a tariff classification ruling. Samples were submitted, which will be returned, as requested. The goods are stationery sets, Item #80057, “Cute Stationery”, in five (5) styles: “Butterfly”, “Boys”, “Girls”, “Smile” and “Sports”; Style Numbers 30037 through 30041, respectively. Each set is a flat clear (transparent) plastic pouch with attached paper “header”, measuring about 9 ½” x 6 ½”. Contained in each are: 1 pencil, 1 note pad, 1 ruler, 20 stickers, 3 envelopes, 1 small eraser, and 5 sheets of irregularly shaped stationery paper. This merchandise comprises “goods put up in sets for retail sale”, and will be classified in the single tariff provision which describes that component which is considered to impart the essential character of the set. In our opinion that component is the sheets of irregularly shaped stationery paper. The applicable subheading for the sets described will be 4823.90.8600, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other paper…cut to size or shape: Other (than certain specified kinds). The rate of duty will be 1.1 percent ad valorem. 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division