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NY D82961




October 8, 1998

CLA-2-48:RR:NC:SP:234 D82961

CATEGORY: CLASSIFICATION

TARIFF NO.: 4817.30.0000; 4823.51.0080; 4823.90.8500; 4819.40.0040; 4820.10.2010; 4909.00.4020

Ms. Hannah Hogan
Indian Summer Imports
25 Apple Road, Apt. #32
Beverly, MA 01915

RE: The tariff classification of stationery and other paper goods from India.

Dear Ms. Hogan:

In your letter dated September 21, 1998, you requested a tariff classification ruling. Samples labeled "A" through "E" were submitted and are being returned to you as requested.

The samples marked "A" are identified as "printed letterheads with envelopes." Each sample is a sheet of design-printed writing paper (8 1/2" x 11" or smaller) accompanied by a matching envelope, suitable for mailing. You state that these products will be supplied in packages containing ten letterheads together with ten envelopes. However, the packaging was not included with the samples you submitted.

The applicable subheading for the letterheads with envelopes, if imported in immediate packages made of paper or paperboard, will be 4817.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery. The rate of duty will be 2.5%.

However, since there is no specific tariff provision for stationery assortments in non-paper/paperboard packages (e.g., cellophane wrappers, plastic boxes, etc.), the above merchandise in such circumstances will be considered "goods put up in sets for retail sale" whose essential character is imparted by the writing paper.

Thus, the applicable subheading for the letterheads with envelopes, if imported in immediate packages not made of paper or paperboard, will be 4823.51.0080, HTS, which provides for other (than certain enumerated) paper and paperboard, cut to size or shape, of a kind used for writing, printing or other graphic purposes: printed, embossed or perforated. The rate of duty will be 1.8%.

The samples marked "B" are small paper "gift envelopes" printed on the exterior with fancy designs. They incorporate gold-colored metallic string closures with tassels on the ends. The envelopes are not of a kind suitable for mailing. You state that they will be supplied in packages of five.

The applicable subheading for the "gift envelopes" will be 4823.90.8500, HTS, which provides for other (non-enumerated articles of paper). The rate of duty will be 3.2%.

The samples marked "C" are small flat-bottomed paper "gift bags" with carrying handles at the top. Some are said to be handmade.

The applicable subheading for the gift bags will be 4819.40.0040, HTS, which provides for other (than certain enumerated) sacks and bags of paper or paperboard. The rate of duty will be 3.2%.

Sample "D", identified as a "hand-made writing book," consists of numerous blank paper pages permanently bound between paperboard covers. Bits of foliage are imbedded within the sheets of paper and paperboard to impart a decorative effect. The book measures 5" x 7" x 5/8".

The applicable subheading for the "writing book" will be 4820.10.2010, HTS, which provides for diaries and address books, bound, of paper or paperboard. The rate of duty will be 2.4%.

Sample "E" is a folded paper greeting card with a dried leaf, painted with a picture, mounted inside. The face of the card is printed with the word "Greetings."

The applicable subheading for the printed greeting card with painted leaf will be 4909.00.4020, HTS, which provides for printed greeting cards, with or without envelopes or trimmings. The rate of duty will be 2.9%.

The Generalized System of Preferences (GSP) expired at midnight, June 30, 1998. If the program is renewed by the Congress, articles classifiable under any of the above-mentioned HTS subheadings, which are products of India, will be entitled to duty-free treatment under the GSP upon compliance with all applicable regulations.

We note that most of the samples are not marked with their country of origin. When imported into the United States, the goods (or their retail containers) will be required to be so marked (e.g., "Made in India"), legibly, in a conspicuous place, and in a manner sufficiently permanent to reach ultimate purchasers.
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,

Robert B. Swierupski
Director,

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