G80679 G8 Ruling MODIFIED

The tariff classification of a blopen set from the Czech Republic and the United Kingdom.

Issued September 6, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4823.59.4040, 9608.20.0000, 4823.90.8500, 3923.10.0000

Headings: 3923, 9608, 4823

Product description

The blopen set consists of 5 blopens, 24 paper stencils and 16 white paper sheets measuring 6 inches by 8 ¼ inches. There is one design to each of the 24 stencils. The items will generally be imported packaged for retail sale in a plastic knockdown case. However, there might be occasions when the articles are imported separately.

CBP rationale

The applicable subheading for the blopens, when imported separately, and the blopen set, when imported packaged for retail sale, will be 9608.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for felt tipped pens and other porous-tipped pens and markers. The applicable subheading for the paper stencils, when imported separately, will be 4823.90.8500, HTS, which provides for other articles of paper or paperboard. The applicable subheading for the white paper sheets, when imported separately, will be 4823.59.4040, HTS, which provides for other paper and paperboard, cut to size or shape, of a kind used for writing, printing or other graphic purposes. The applicable subheading for the plastic knockdown box, when imported separately, will be 3923.10.0000, HTS, which provides for other articles for the conveyance or packing of goods, boxes, cases, crates and similar articles.

Full text

NY G80679 September 6, 2000 CLA-2-96:RR:NC:SP:221 G80679 CATEGORY: Classification TARIFF NO.: 9608.20.0000; 3923.10.0000; 4823.90.8500; 4823.59.4040 Mr. Michael J. Mercer Corbett International, Inc. Cargo Service Building 80 J.F.K. International Airport Jamaica, NY 11430 RE: The tariff classification of a blopen set from the Czech Republic and the United Kingdom. Dear Mr. Mercer: In your letter dated August 16, 2000, on behalf of P&M Products USA, you requested a tariff classification ruling. A sample was provided with your letter. The blopen set consists of 5 blopens, 24 paper stencils and 16 white paper sheets measuring 6 inches by 8 ¼ inches. There is one design to each of the 24 stencils. The items will generally be imported packaged for retail sale in a plastic knockdown case. However, there might be occasions when the articles are imported separately. The applicable subheading for the blopens, when imported separately, and the blopen set, when imported packaged for retail sale, will be 9608.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for felt tipped pens and other porous-tipped pens and markers. The rate of duty will be 4 percent ad valorem. The applicable subheading for the paper stencils, when imported separately, will be 4823.90.8500, HTS, which provides for other articles of paper or paperboard. The rate of duty will be 2.1 percent ad valorem. The applicable subheading for the white paper sheets, when imported separately, will be 4823.59.4040, HTS, which provides for other paper and paperboard, cut to size or shape, of a kind used for writing, printing or other graphic purposes. The rate of duty will be 1.2 percent ad valorem. The applicable subheading for the plastic knockdown box, when imported separately, will be 3923.10.0000, HTS, which provides for other articles for the conveyance or packing of goods, boxes, cases, crates and similar articles. The rate of duty will be 3 percent ad valorem. 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 Joan Mazzola at 212-637-7034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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