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NY 864136

June 18, 1991

CLA-2-39:S:N:N3G:221 864136


TARIFF NO.: 3926.10.0000

Mr. Gene LaRoche
38 Gardenai Lane
Narragansett, RI

RE: The tariff classification of a Noah's Ark stationery set from Hong Kong.

Dear Mr. LaRoche:

In your letter dated May 24, 1991, you requested a tariff classification ruling.

A sample of the Noah's Ark stationery set, aricle JH/8985, was submitted with your request. The set consists of a desk organizer, made of plastics material, in the shape of Noah's Ark. Fitted into various slots and compartments in the organizer are assorted stationery items, including a ruler, circle guide/stencil, adhesive tape, plastic eraser, plastic dispenser containing glue, mini-stapler with staples, tape measure, ball point pen, pencil sharpener, plastic note clips, plastic scissors with metal working edges, and metal paper clips. These stationery accessories are in the form of various animals and boat equipment, contributing to the novelty design of the organizer. Though no breakdown was submitted with your letter, it is apparent from the sample that the ark-shaped organizer exceeds in cost, weight and bulk any of the stationery accessories. The article is considered to be a set, with the organizer imparting the essential character.

The applicable subheading for the Noah's Ark stationery set will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics...office or school supplies. The rate of duty will be 5.3 percent ad valorem.

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.


Jean F. Maguire
Area Director

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