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NY C83555




January 27, 1998

CLA-2-48:RR:NC:2:234 C83555

CATEGORY: CLASSIFICATION

TARIFF NO.: 4820.90.0000

Mr. John T. Raia
John T. Raia Customhouse Brokers
One Industrial Plaza
Building D
Valley Stream, N.Y. 11581

RE: The tariff classification of a paperboard recipe box, from China.

Dear Mr. Raia:

In your letter dated January 13, 1998, on behalf of your client, Enchante Slippers, Inc., you requested a tariff classification ruling for a recipe file box, of paperboard, from China. A sample was submitted, and will be retained for reference.

The sample is a rigid paperboard box, measuring about 6 1/2 " x 4 1/4" x 5" (in height). It is covered on all outer surfaces with printed and coated decorative paper, suggestive of cooking and/or food preparation.

It has a lid, fastened with two metal hinges, which is covered on all outer and inner surfaces with the same printed paper. Contained inside the box is a group of twelve (12) white cards of coated paperboard, each containing on one face general information about food preparation. The cards are titled, "Appetizers-Hors D'Oeuvres", "Breads-Grains-Pastas", "Seafood", etc.

Also contained in the box is a set of forty (40) yellow file cards, consisting essentially of lined space for the writing of recipes. Each card is printed: "From the kitchen of:", "Recipe for:", and "Ingredients:".

The applicable subheading for this product, which you refer to as "Style #: ST. 5763", will be 4820.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain enumerated) articles of stationery. The rate of duty is 3.2 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,

Robert B. Swierupski

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