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NY H87654




February 15, 2002

CLA-2-48:RR:NC:SP:234 H87654

CATEGORY: CLASSIFICATION

TARIFF NO.: 4823.90.6600

Mr. Joseph R. Hoffacker
Barthco Trade Consultants
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of a desktop note paper holder from China.

Dear Mr. Hoffacker:

In your letter dated February 5, 2002, you requested a tariff classification ruling on behalf of Big Lots Stores, Inc. (Columbus, OH).

A sample identified as a #012741 “Note Pad Box with Frame” was submitted and is being returned to you as requested. It is a 1”-high tray which holds a quantity of loose 4” square sheets of note paper. The tray has a flip-open, picture-frame cover that can be propped up to display any photo inserted into it. The box (covered tray) is made predominantly of design-printed, coated paperboard but also contains some plastic.

For tariff classification purposes, the holder and the note paper will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the holder.

Accordingly, the applicable subheading for the complete #012741 “Note Pad Box with Frame” (including paper) will be 4823.90.6600, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of coated paper or paperboard. The rate of duty will be 1.1%.

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 646-733-3037.

Sincerely,

Robert B. Swierupski
Director,
National Commodity Specialist Division

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