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NY F81391




January 5, 2000

CLA-2-48,39:RR:NC:2:234 F81391

CATEGORY: CLASSIFICATION

TARIFF NO.: 4823.90.8500, 4820.10.2010, 4817.20.4000, 3924.90.5500

Mr. Thomas J. Garibaldi
President
Schmidt, Pritchard & Co., Inc.
9801 West Lawrence Avenue
Schiller Park, Illinois 60176

RE: The tariff classification of various stationery items from China

Dear Mr. Garibaldi:

In your letter dated December 21, 1999, on behalf of your client, Deluxe Craft Mfg. Co., Chicago, you requested a tariff classification ruling.

A sample was submitted, which will be returned, as requested. It is designated “Photo Keepsake Storage Chest”. It is a paperboard box, with hinged lid, which will be imported containing two photo albums with plastic pages, a bound journal, two picture frames, a decorative video holder box, and a retail-packaged set of 10 notecards with accompanying envelopes.

All components are made of paper or paperboard, except the aforementioned plastic pages of the photo albums, and a textile decorative ribbon on the large box. The hinged lid of this box has a restraint mechanism consisting of two textile ribbon strands. Each component is separately shrink-wrapped in plastic.

The large box and the several articles contained in it will not be considered “goods put up in sets for retail sale”, as they do not all serve to meet the same particular need or to carry out a (single) specific activity. Each article will be separately classifiable.

The large box measures 33 cm x 22 cm and is 16 cm high. It is made of paperboard, is rigid, and has a small picture frame of paperboard attached to the outer surface of the hinged lid. It is covered on all surfaces with printed decorative paper.

The two picture frames are made of paperboard covered with a decorative printed paper. They measure 18 cm x 13 cm, and 14 cm x 11 cm, respectively.

The video holder box is made of paperboard covered on all surfaces with decorative printed paper. It measures 20.5 cm x 12 cm and is 3 cm in depth, or thickness.

The applicable subheading for the large box, both picture frames, and the video holder box will be 4823.90.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain specified) articles of paper or paperboard. The rate of duty will be 2.1 percent ad valorem.

The journal is a paperboard bound hard covered book of blank paper pages, lined for making entries (writing), with a textile ribbon marker. The paperboard covers of the book are covered with printed decorative paper.

The applicable subheading for the journal will be 4820.10.2010, HTS, which provides for: Bound diaries and address books (of paper or paperboard). The rate of duty will be 1.6 percent ad valorem.

The shrink-wrapped set of paper or paperboard notecards and matching paper envelopes will be considered “goods put up in sets for retail sale”, and classifiable in subheading 4817.20.4000, HTS, which provides for: Correspondence cards (of paper or paperboard). The rate of duty will be 1.3 percent ad valorem.

The sample includes two photograph albums, both measuring 16 cm x 12 cm. One album has a rigid spine which gives it a potential thickness of 6 cm, when filled. The other album has no spine, and in condition as imported measures about 0.5 cm in thickness. Both albums have covers of printed decorative paper over paperboard. The pages of both albums are of plastic.

The applicable subheading for the albums of this assortment is 3924.90.5500, HTS, which provides for: Other (than certain specified articles) Tableware, kitchenware (and) other household articles and toilet articles, of plastics. The rate of duty will be 3.4 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 212-637-7060.

Sincerely,

Robert B. Swierupski
Director,

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