CLA-2-48, 85:RR:NC:2:234 G88202
Ms. Lisa Thatcher
Import/Export Compliance Manager
Office Products North America
(Avery Dennison)
50 Pointe Drive
Brea, California 92821
RE: The tariff classification of Assorted Label Trial Pack, from Mexico
Dear Ms. Thatcher:
In your letter dated February 26, 2001, you requested a tariff classification ruling.
A sample was submitted, which will be retained for reference.
The merchandise, designated “Assorted Label Trial Pack”, part number 7278208993, is a printed paperboard envelope, 12” x 9 ¼”, containing 8 sheets of unprinted self-adhesive paper labels, 2 sheets of self-adhesive “card and tray inserts”, a CD which is software for the correct formatting of the enclosed labels, and 4 printed paper sheets of instructions and advertising matter pertaining to the uses and availability of labels like the enclosed labels.
The “Assorted Label Trial Pack” will be considered, for tariff purposes, to be “goods put up in sets for retail sale” per General Rule of Interpretation 3, Harmonized Tariff Schedules of the United States (HTS). It will classify, except for the CD software, in a single tariff provision, derived from the component of the “set” which gives it its’ essential character.
The applicable subheading for the “Assorted Label Trial Pack”, exclusive of the CD software, will be 4821.90.2000, HTS, which provides for: Paper and paperboard labels of all kinds, whether or not printed: Other (than printed): Pressure-sensitive. The rate of duty will be 1.7 percent ad valorem.
The applicable subheading for the CD software will be 8524.39.4000, HTS, which provides for: Records, tapes and other recorded media, etc.: Discs for laser reading systems: Other (than certain specified kinds): For reproducing representations of instructions, data, etc.
The rate of duty is Free.
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,
National Commodity
Specialist Division