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NY C87371

May 21, 1998

CLA-2-48:RR:NC:SP:234 C87371


TARIFF NO.: 4823.90.6500

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

RE: The tariff classification of a desk accessory/organizer set 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 identified as a style P-005 "desk set" was submitted and will be retained for reference. It consists of an 8 3/4" x 12" x 1 7/8"(H) tray-like paperboard article which is subdivided into four open compartments or bins that hold various items. The largest of the bins contains four pencils and two blank books: a 6" x 8 1/2" spiral-bound notebook and a 4" x 5" address book. The other three compartments contain, respective-ly, a pair of erasers, a packet of rubber bands, and a packet of paper clips. The tray, pencils, and books are all covered with matching design-printed coated paper. A disposable clear plastic display cover bearing a retail label has been slipped over the upper expanse of the set.

With reference to General Rule of Interpretation 3(b) of the Harmonized Tariff Schedule of the United States (HTS), the above-described merchandise will be considered "goods put up in sets for retail sale" whose essential character is imparted by the compartmentalized paperboard tray. The latter, which is noted to be of sturdy construction and to be the bulkiest component of the set, acts as a kind of centerpiece or unifying element for all the other items. It can be restocked with new supplies and continue to serve as a desk organizer even after the products included with it are consumed.

Accordingly, the applicable subheading for the style P-005 "desk set" will be 4823.90.6500, HTS, which provides for other (non-enumerated) articles of coated paper or paperboard. The rate of duty will be 3.4%.

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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