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NY I89039





December 12, 2002

CLA-2-48:RR:NC:SP:234 I89039

CATEGORY: CLASSIFICATION

TARIFF NO.: 4821.10.4000; 3919.90.5060

Ms. Lisa Thatcher
Avery Dennison Office Products
50 Pointe Drive
Brea, California 92821

RE: The tariff classification of labels and tabs, of paper and plastic, from China or Taiwan.

Dear Ms. Thatcher:

In your letter dated December 4, 2002, you requested a tariff classification ruling. Two samples were submitted for our examination.

Item #16160, known as “Table of Contents with Indexing Tabs,” is a blister pack containing five identical, self-adhesive paper labels. Each label measures 4” x 6” and is printed with an array of five rectangular areas, each captioned with a number (1 through 5) and defined by a color-coded border that surrounds a blank, lined space for writing. (The printing appears to have been done by a process other than lithography.) Affixed to the right side of each rectangle is a small, pressure-sensitive, removable plastic tab that bears the same color and number as the adjacent section of the label. The user is instructed to affix the label to the first page of a notebook, report or the like, create a “table of contents” by entering appropriate wording in the blank spaces, and then peel off the tabs and apply them to subsequent pages to act as locators for the respective topics.

The applicable subheading for item #16160 will be 4821.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed paper and paperboard labels of all kinds. For the remainder of 2002, the rate of duty will be 0.8%. Effective January 1, 2003, the rate of duty will be 0.4%.

Item #16143, known as “Write-on Tabs,” is a blister pack containing 48 self-stick, flat plastic tabs meant to serve as page locators in reports, books, personal organizers and the like. Each tab measures 1-1/16” x 1-3/4” and has a strip of colored paper permanently affixed along one edge. The paper strip can be used for written entries if desired.

The applicable subheading for item #16143 will be 3919.90.5060, HTS, which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rollsother. The rate of duty will be 5.8% (unchanged in 2003). 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,

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