CLA-2-48:S:N8:234 889690
Mr. Thomas Hardie
Tri-Port Worldwide
366 Pearsall Avenue
Cedarhurst, N.Y. 11516
RE: The tariff classification of a boxed set of stationery
articles from Great Britain.
Dear Mr. Hardie:
In your letter dated August 24, 1993, on behalf of your
client, Book Express, Inc., you requested a tariff classification
ruling.
A sample was submitted, which will be retained for reference.
It is a rigid paperboard box, 31 cm x 19 cm x 5 cm, containing an
illustrated perpetual diary or engagement calendar, an indexed
address book, 24 sheets of matching notepaper and 24 quality
envelopes. The box is printed with the title, "A Year in the
Meadow" and "Collection". It is evident from the make-up of the
article, including matching printing on all components, that it
will be sold as a set, in the box in which the books, stationery
etc., are imported.
The box is not marked to indicate its country of origin, Great
Britain.
For tariff purposes, this product will be considered "Goods
put up in sets for retail sale" within the context of the General
Rules of Interpretation of the Harmonized Tariff Schedules of the
United States. It's classification will be that of the component
or components which impart the essential character to it, or, if no
component may be said to do so, then that of the component whose
classification appears last in numerical order among those which
equally merit consideration.
The applicable subheading for "A Year in the Meadow" boxed
collection as described will be 4820.10.2010, Harmonized Tariff
Schedule of the United States (HTS), which provides for: Diaries
and address books, of paper or paperboard. The rate of duty will
be 4 percent.
The box referred to herein will be required to be marked to
indicate the country of origin of this set, "Great Britain", in
accordance with all applicable regulations.
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