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NY N009266

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May 8, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 4823.90.8600; 3924.90.5600; 4811.90.9090; 4817.20.4000; 4817.10.0000; 4911.99.6000; 4911.91.3000; 4911.91.2040; 8306.29.0000; 8305.90.3050; 4420.90.8000; 4820.10.2010

Mr. Gordon Rahschulte
UPS Trade Management, Inc.
12380 Morris Road
Alpharetta, GA 30005

RE: The tariff classification of mailbox organizers with paper crafting kits or with stationery from China

Dear Mr. Rahschulte:

In your letter dated March 30, 2007, on behalf of your client, C. R. Gibson Inc., you requested a tariff classification ruling.

The ruling was requested on two products identified as the “Paper Crafting Kit, Item # QPCK-3004” and the “Stationery Kit, Item # MDCSA-1.” Samples of the products were submitted, which will be returned to you as you requested.

The “Paper Crafting Kit, Item # QPCK-3004” consists of a mailbox organizer, measuring approximately 11” long x 8” wide x 9” high, containing various articles. The organizer has a flip-open lid, which covers a 1” deep storage compartment divided into three sections. The lid also secures a drop-down front panel which has an inside pocket for holding letters, etc. Underneath the storage compartment is a 1-1/2” spaced shelf, and underneath the shelf are six vertically divided mail slots.

The mailbox organizer is constructed of paperboard. It is lined on the inside with green surface colored paper and it is covered on the outside with a thin green fabric. The fabric covering provides a decorative finish for the exterior. However, the essential character of this particular box is imparted by the paperboard because of the role the paperboard plays in the functioning of this box as a mailbox organizer.

The mailbox organizer is imported containing one 6” x 6” album with plastic pages, 12 correspondence cards, 12 envelopes and various materials to decorate them. Although imported together, the mailbox organizer and its contents are not classifiable together, because the articles do not all relate to the same specific activity or need. Therefore, the contents of the “Paper Crafting Kit, Item # QPCK-3004” are classifiable separately, as listed below, followed by the applicable subheading in the Harmonized Tariff Schedule of the United States (HTSUS), duty rate and tariff description:

One mailbox organizer, described above, – 4823.90.8600/ free (other articles of paper or paperboard).

One 6” x 6” album with plastic pages – 3924.90.5600/ 3.4% (other household articles of plastics).

Twenty 6” x 6” patterned papers – 4811.90.9090/ free (other surface-colored, surface decorated or printed paper).

Six 4.5” x 6” patterned cards and six 4.5” x 6” solid color cards – 4817.20.4000/ free (correspondence cards of paper).

Twelve solid colored envelopes – 4817.10.0000/ free (envelopes of paper).

Four 5” x 7” sheets of self-adhesive paper alphabet stickers – 4911.99.6000/ free (other printed matter, printed in whole or in part by a lithographic process).

Two 5” x 7” sheets of 3-D stickers, consisting of self-adhesive paper stickers printed with pictures and laminated with printed 3-D paper sections – 4911.91.3000/ free (printed pictures, designs and photographs: lithographs on paper, over 0.51 mm in thickness).

Six 5” x 7” patterned vellum papers, printed with pictures – 4911.91.2040/ free (printed pictures, designs and photographs: lithographs on paper, not over 0.51 mm in thickness).

Six 5” x 7” die-cut pages, consisting of die-cut paperboard shapes (without adhesive backing), printed with various designs and wording – 4911.99.6000/ free (other printed matter, printed in whole or in part by a lithographic process).

Twenty 3” x 3” vellum quote pages printed with sayings by noted people - 4911.99.6000/ free (other printed matter, printed in whole or in part by a lithographic process).

Six metal charms and twelve metal word charms – 8306.29.0000/ free (statuettes and other ornaments and parts thereof of base metal, other).

Twenty-four mini metal brads – 8305.90.3050/ free (fittings for looseleaf binders or files, letter corners, paper clips, indexing tags and similar office articles, of base metal).

Three yards of ribbon – your inquiry does not provide enough information to give a classification for the ribbon. Your request should include the fiber content of the ribbon and the country of origin of the ribbon. If the country of origin is China, the ribbon may be subject to quota and the requirement of a visa.

The second sample, the “Stationery Kit, Item # MDCSA-1,” consists of a domed mailbox organizer, measuring approximately 9” long x 7” wide x 9” high, containing a journal, an address book and stationery. The organizer is made of wood fiberboard and is partially covered with decorative paper. It has a hinged lid with a metal clasp closure that covers a 1” deep compartment lined with textile fabric. Underneath the compartment are six vertically divided mail slots. The wood mailbox organizer is a desktop furnishing suitable for long-term use, apart from its contents. Therefore, the mailbox organizer and the stationery articles will be classified separately, as follows:

One wood mailbox organizer – 4420.90.8000/ 3.2% (wooden articles of furniture not falling within chapter 94).

One journal, consisting of multiple 4.5” x 5.5” paper pages with blank ruled lines bound between printed paperboard covers - 4820.10.2010/ free (diaries and address books, bound, of paper or paperboard).

One 5” x 6” address book, of paper pages, bound between printed paperboard covers - 4820.10.2010/ free (diaries and address books, bound, of paper or paperboard).

Twenty blank 4” x 6” note cards with a design on the front – 4817.20.4000/ free (correspondence cards of paper or paperboard).

Forty paper envelopes – 4817.10.0000/ free (envelopes of paper).

Twenty 6” x 8” patterned paper sheets printed with border designs – 4811. 90.9090/ free (other surface-colored, surface decorated or printed paper).

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Paul Garretto at 646-733-3035.

Sincerely,

Robert B. Swierupski
Director,

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See also:

• Tariff No.: 3924.90.56 - Household articles and toilet articles, nesoi, of plastics
• Tariff No.: 4420.90.80 - Wood marquetry and inlaid wood; wooden articles of furniture, nesi
• Tariff No.: 4811.90.90 - Paper, paperboard, cellulose wadding and webs of cellulose fibers, nesoi, in rolls n/o 15 cm wide or rectangular sheets nesoi
• Tariff No.: 4817.10.00 - Envelopes of paper or paperboard
• Tariff No.: 4817.20.40 - Other letter cards, plain postcards and correspondence cards, nesi
• Tariff No.: 4820.10.20 - Diaries, notebooks and address books, bound; letter and memorandum pads and similar articles, of paper or paperboard
• Tariff No.: 4823.90.86 - Articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers, nesoi
• Tariff No.: 4911.91.20 - Lithographs on paper or paperboard, not over 0.51 mm in thickness, printed not over 20 years at time of importation
• Tariff No.: 4911.91.30 - Lithographs on paper or paperboard, over 0.51 mm in thickness, printed not over 20 years at time of importation
• Tariff No.: 4911.99.60 - Printed matter, nesi, printed on paper in whole or in part by a lithographic process
• Tariff No.: 8305.90.30 - Base metal paper clips and base metal parts thereof
• Tariff No.: 8306.29.00 - Base metal statuettes and other ornaments not plated w/prec.metal, and base metal parts thereof