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NY B86153




June 17, 1997

CLA-2-48:RR:NC:SP:234 B86153

CATEGORY: CLASSIFICATION

TARIFF NO.: 4823.60.0020; 9801.00.1096

Ms. Kathleen Crawford
BDP International Inc.
1017 4th Avenue
Lester, PA 19029-1813

RE: The tariff classification of "party packs" from China.

Dear Ms. Crawford:

In your letters dated April 4 and May 30, 1997, on behalf of your client, Creative Expressions Group, Inc. (Indianapolis), you requested a tariff classification ruling. Two samples, accompanied by cost and weight breakdowns, were submitted and will be retained for reference.

The first product, known as a "polybag party pack," consists of the following items put up for retail sale in a sealed, printed plastic bag:

> 1 lightweight, inexpensive plastic table cover (LDPE blow-extruded), 48" x 88" > 8 printed paper cups (8 oz. capacity)
> 8 printed paper plates (7")
> 16 paper napkins (luncheon 13" x 13") (U.S.A. origin)

The second product, known as a "clamshell party pack," consists of the following items put up for retail sale in a clear, folding plastic container:

> 1 plastic table cover (same as described above) > 8 printed paper hats
> 8 printed curl paper blowouts
> 8 plastic (LDPE) loot bags (6" x 7.25") > 8 printed paper invitations with envelopes > 8 printed paper plates (7")
> 8 printed paper cups (8 oz. capacity)
> 16 paper napkins (luncheon 13" x 13") (U.S.A. origin)

In each of the above-described party packs, the combined value of the plates and cups (which are classifiable under the same tariff subheading) exceeds that of any other component (or group of components) classifiable under any other subheading. The same is true of the weight.

With reference to General Rule of Interpretation 3(b), Harmonized Tariff Schedule of the United States, the party packs will be considered "goods put up in sets for retail sale" whose essential character is imparted by the plates and cups.

Accordingly, the applicable subheading for the complete "polybag party pack" and the complete "clamshell party pack" will be 4823.60.0020, HTS, which provides for trays, dishes, plates, cups and the like, of paper or paperboard...cups and round nested food containers. The rate of duty will be 3%.

However, the U.S.-origin napkins, assuming they are merely packaged together with the other (Chinese) components in China, will be eligible for the duty exemption under subheading 9801.00.1096, HTS, which provides for the free entry of U.S. products that are exported and returned without having been advanced in value or improved in condition by any means while abroad. For entry purposes, the value of the napkins may therefore be broken out under subheading 9801.00.1096, with the balance of the sets placed under subheading 4823.60.0020, HTS. This assumes that the documentation requirements of 19 CFR 10.1 are met, and that Customs officials at the port of entry are satisfied of the U.S. origin of the napkins claimed to be entitled to this duty exemption.

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 (212) 466-5733.

Sincerely,

Gwenn Klein Kirschner

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