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NY D83338

November 5, 1998

CLA-2-48:RR:NC:SP:234 D83338


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 note pad/pen 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 Notepad/Pen Gift Set," bearing a bar-code label printed with the number 4-38018-69826-9, was submitted and is being returned to you as requested. It consists of the following components, shrink-wrapped together for retail sale:

> A rectangular 4" x 6" paper note pad whose pages are decorated with printed pictures of a cartoon character standing in the beam of a spotlight.

> An irregularly shaped 3 1/2" x 4 1/2" paper note pad with similar decorative printing.

> A ball-point pen made mostly of plastic.

> A 3 1/2" x 3 1/2" x 2 1/4"(H) paperboard box with a removable lid. The box, which bears printed cartoon decorations similar to those found on the pads, is suitable for use as a desktop receptacle for small items such as paper clips and the like.

The above articles 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" whose essential character is imparted by the note pads.

Accordingly, the applicable subheading for the complete "MM Spotlight Notepad/Pen 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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