The tariff classification of Item # 14020-US, Tech Photo Cube/Cup from China

NY M87167 October 13, 2006 CLA-2-48:RR:NC:2:234 M87167 CATEGORY: Classification TARIFF NO.: 4823.90.6600 Mr. Carl A. Luther Staples, The Office Superstore, LLC 500 Staples Drive, 5th Floor West Framingham, Massachusetts 01702 RE: The tariff classification of Item # 14020-US, Tech Photo Cube/Cup from China Dear Mr. Luther: In your letter dated October 28, 2006 (sic), received in this office October 2, 2006, you requested a tariff classification ruling for the referenced article. A sample was submitted, which will be returned, per your instruction. You describe the article as: “Item # 14020-US is a Tech Photo Cube/Cup. Its purpose as sold is to provide a desk top photo cube, pencil holder, and stationery holder. As purchased the photo cube/cup comes as a paper cube with open top. The cube is made of Grey Board (paper) and glued printed art paper on all four sides and bottom including all interior and exterior surfaces. This paper content provides for approximately 40% of the overall item.” “The cube has plastic inserts on each of its four sides measuring 5.5” x 3.5”, 10 gsm paper envelopes, 10 230gsm colored paper notecards. These two items comprise approximately 45% of the overall product. Also in the cub/cup are six paper wrapped wooden cased pencils.” The product is evidently intended to be used as a desk accessory ensemble, of which all elements serve the same purpose. It will be considered “goods put up in sets for retail sale” whose essential character is imparted to it by the paper/paperboard cube/cup component. The applicable subheading for the cube/cup set described will be 4823.90.6600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Other (than certain specified) articles of coated paper or paperboard. 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). Pursuant to title 19 United States Code, Section 3005 The Harmonized Tariff Schedule of the United States is expected to be amended effective 1/1/07. The amendments are expected to affect the classification of your merchandise. Pursuant to Section 3005 c, the report recommending those changes has been sent to the President for proclamation of the changes. Upon the expiration of sixty legislative days, in the absence of Congressional action, the recommended changes will become law. Accordingly based on that recommendation, it is anticipated that your merchandise will be classified in subheading 4823.90.6700 under the 2007 Harmonized Tariff Schedule. Under the circumstances, this classification under the 2007 tariff is advisory only. You have asked whether the pencils in this cube/cup stationery set are subject to antidumping duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W., Washington, D.C. 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. 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