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NY C89809


July 27, 1998

CLA-2-48:RR:NC:SP:234 C89809

CATEGORY: CLASSIFICATION

TARIFF NO.: 4820.10.4000

Ms. Joanne Balice

CBI Distributing Corp.

2400 W. Central Rd.

Hoffman Estates, IL 60195-1930

RE: The tariff classification of a child's sketchbook from China.

Dear Ms. Balice:

In your letter dated July 1, 1998, you requested a tariff classification ruling.

A sample identified as a "Style 47688 Sketchbook" was submitted and will be retained for reference. It is a 4 1/2" x 6 1/2" sewn-bound, paper-covered blank book which has been slipped into a design-printed plastic folder (outer cover). Although the pages of the book are largely blank, they all have paw-print design borders as well as a horizontal line at the bottom captioned with the words, "Artist's Signature." Several of the pages near the front of the book also bear top captions such as "Draw your portrait," or "Draw your favorite thing."

The applicable subheading for the sketchbook will be 4820.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles similar to notebooks, diaries, etc., of paper or paperboard. The rate of duty will be free.

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.

Sincerely,


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