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NY C84169

February 18, 1998

CLA-2-48:RR:NC:SP:234 C84169


TARIFF NO.: 4820.10.2050

Ms. Mary Bailey
Sears, Roebuck and Co.
Dept. 733IMP
3333 Beverly Road, bc-174A-B
Hoffman Estates, IL 60179

RE: The tariff classification of a study kit consisting of stationery and other school supplies, from China.

Dear Ms. Bailey:

In your letter dated February 2, 1998, you requested a tariff classification ruling.

A sample identified as a "Value Pack" set of school supplies (Item #43085) was submitted and is being returned to you as requested. It consists of the following items packed together in a clear plastic retail display container with printed header card:

> One 8" x 10 1/2" notebook ("theme book") contain- ing 50 blank, ruled sheets of white paper, spiral- bound between design-printed paperboard covers. The book is hole-punched so that it can be mounted, if desired, in a three-ring binder.

> Two 9 1/2" x 11 3/4" stiff coated-paper folders ("portfolios") with interior pockets. These are design-printed and hole-punched like the notebook.

> One 3" x 5" spiral-bound note pad containing about 60 blank, ruled sheets of white paper.

> Three pencils.

> One small, inexpensive hand-held pencil sharpener.

> One eraser.

> One 6" plastic ruler.

> One 4" x 8" zippered pencil pouch made of design- printed plastic sheeting.

With reference to General Rule of Interpretation 3(b) of the Harmonized Tariff Schedule of the United States (HTS), the above items will be considered "goods put up in sets for retail sale" whose essential character is imparted by the notebook and the note pad (both of which are classifiable in the same subheading).

Accordingly, the applicable subheading for the complete "Value Pack" will be 4820.10.2050, HTS, which provides for notebooks of paper or paperboard. The rate of duty will be 2.4%. 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 212-466-5733.


Robert B. Swierupski

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