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NY C87369

May 6, 1998

CLA-2-48:RR:NC:SP:234 C87369


TARIFF NO.: 4820.10.2050

Ms. Gladys Diaz
John T. Raia Customhouse Brokers
One Industrial Plaza
Building D
Valley Stream, N.Y. 11581

RE: The tariff classification of a blank book set with pencils, from China.

Dear Ms. Diaz:

In your letter dated April 28, 1998, on behalf of Enchante Accessories, Inc. (New York City), you requested a tariff classification ruling.

A sample was submitted and will be retained for reference. It consists of the following items, shrink-wrapped together in a labeled cellophane package:

> A 6" x 8 1/2" notebook consisting of numerous ruled paper pages, spiral-bound between stiff paperboard covers.

> A 4" x 5" address book consisting of numerous alphabetically-tabbed paper pages (suitably lined and captioned for the entry of names, addresses and telephone numbers), permanently bound between stiff paperboard covers.

> Two 7" pencils consisting of leads encased in a wooden sheath.

The exterior surfaces of all the items are covered with matching design-printed coated paper.

With reference to General Rule of Interpretation 3(b), Harmonized Tariff Schedule of the United States (HTS), we find that the above-described wrapped articles constitute "goods put up in sets for retail sale," and that the essential character is imparted by the blank books (both of which fall in the same eight-digit subheading).

Accordingly, the applicable subheading for the set (identified as style P-3039, "Spiral Note Book Set") 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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