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NY D83337

October 30, 1998

CLA-2-48:RR:NC:SP:234 D83337


TARIFF NO.: 4823.90.6500

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 "MM Spotlight Stationery Caddy," bearing a bar-code label printed with the number 4-38018-69974-7, was submitted and is being returned to you as requested. It consists of the following components, packed together for retail sale in a clear plastic sleeve:

> A 3 3/4" x 5" permanently bound address book with ruled, alphabetically tabbed pages.

> 6 folded paper note cards with matching envelopes.

> 6 picture postcards, suitable for mailing.

> A desktop holder or caddy, made of rigid, plastic- coated composite paperboard, which accommodates all of the above products and which has space for additional items. It consists of a 5/8" x 2 3/8" x 7 1/4" base, attached to which are two upright, parallel semicircular panels that form a storage area between them.

All of the above items are printed with matching pictorial motifs (cartoon characters standing in the beam of a spotlight), and are evidently intended to be used together as a desk accessory/stationery ensemble. For tariff classification purposes, they will be considered "goods put up in sets for retail sale." The holder, given its prominent, central role in the name and use of the set, as well as its relative durability and bulk, will be regarded as the component which imparts the set's essential character.

Accordingly, the applicable subheading for the complete "MM Spotlight Stationery Caddy" set will be 4823.90.6500, Harmonized Tariff Schedule of the United States (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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