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NY J87116




August 29, 2003

CLA-2-48:RR:NC:SP:234 J87116

CATEGORY: CLASSIFICATION

TARIFF NO.: 4823.90.8600

Ms. Cheryl Santos
CVS / Pharmacy
One CVS Drive
Woonsocket, RI 02895

RE: The tariff classification of a stationery set from China.

Dear Ms. Santos:

In your letter dated August 7, 2003, you requested a tariff classification ruling.

A sample identified as a “stationery gift set” (item # 245659) was submitted for our examination and is being returned to you as requested. It consists of 200 star-shaped sheets of design-printed note paper (approximately 5½” in diameter) shrink-wrapped in a star-shaped paperboard gift box together with an inexpensive plastic ballpoint pen. (A red textile ribbon is wrapped around the box and is tied into a bow that holds the pen.) You state the product will also be supplied in two other versions differing only in the shape of the paper and box, i.e., round- and snowflake-shaped, respectively.

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

Accordingly, the applicable subheading for the complete # 245659 “stationery gift set” will be 4823.90.8600, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) paper, cut to size or shape. The rate of duty will be 0.5%.

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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