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NY D83336

October 30, 1998

CLA-2-48:RR:NC:SP:234 D83336


TARIFF NO.: 4820.10.2020

Ms. Lauren E. Hong
The Disney Store, Inc.
101 North Brand Boulevard, Suite 1000
Glendale, CA 91203-2671

RE: The tariff classification of a desk accessory/stationery set from China.

Dear Ms. Hong:

In your letter dated October 13, 1998, you requested a tariff classification ruling.

A sample identified as an "SP Oval Gift Set," bearing a bar-code label printed with the number 4-38018-72234-6, was submitted and is being returned to you as requested. It consists of the following components, shrink-wrapped together for retail sale:

> A 3 1/4" x 6" permanently bound address book with ruled, alphabetically tabbed pages.

> A heart-shaped paper note pad, about 5" in diameter.

> A 3" square paper note pad.

> A 3" x 4" paperboard picture frame incorporating a fold-out stand.

> A 4 1/2" x 6" x 2 1/2"(H) oval-shaped paperboard box with a removable lid. The box appears to be suitable for use as a multipurpose receptacle.

All of the above items are printed with matching designs, and are evidently intended to be used together as a desk accessory ensemble. For tariff classification purposes, they will be considered "goods put up in sets for retail sale." It is noted that a preponderance of the components (address book and two note pads) are classifiable in the same eight-digit tariff subheading, and will together be regarded as those which impart the set's essential character.

Accordingly, the applicable subheading for the "SP Oval Gift Set" will be 4820.10.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for memorandum pads, letter pads and similar articles, 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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