CLA-2-48:S:N1:234 877533
Ms. Cleta J. Magyar
Impact International, Inc.
1515 N. Federal Highway, Suite 208
Boca Raton, FL 33432
RE: The tariff classification of a "Paper Shapes Set" from Hong
Kong, Taiwan or China.
Dear Ms. Magyar:
In your letter dated August 13, 1992, you requested a tariff
classification ruling.
A sample, identified as a "Paper Shapes Set" (Item 92332),
was submitted and will be retained for reference. It consists of
the following items put up together for retail sale in a
transparent plastic pouch with snap closure: twelve loose, 6 x 8
inch sheets of writing paper, printed with lines and border
designs; six matching envelopes, suitable for mailing; twelve
"paper shapes" (small, irregularly shaped pieces of paper with
space for writing on one side and pictures or designs on the
other); and six pressure-sensitive paper stickers. The
instructions suggest that the user write letters on the writing
paper and messages on the shapes, put them in an envelope, seal
with a sticker, and send to a friend.
The applicable subheading for the "Paper Shapes Set" will be
4823.51.0080, Harmonized Tariff Schedule of the United States
(HTS), which provides for other (than certain enumerated) printed
paper, cut to size or shape, of a kind used for writing, printing
or other graphic purposes. The rate of duty will be 3%.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport