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NY E87747

October 7, 1999

CLA-2-48:RR:NC:SP:234 E87747


TARIFF NO.: 4820.10.2050

Mr. Tom Paciaffi
Coronet Brokers Corp.
P.O. Box 300764
Jamaica, New York 11430-0764

RE: The tariff classification of a children’s school-supply kit from China.

Dear Mr. Paciaffi:

In your letter dated September 14, 1999, you requested a tariff classification ruling on behalf of Pyramid Accessories.

A sample identified as a “Value Pack” was submitted and is being returned to you as requested. It consists of the following items packed together in a clear plastic bag with a printed header card stapled at the top:

· One 8” x 10½” notebook containing 50 blank, ruled sheets of white paper, spiral- bound between design-printed paperboard covers. The book is hole-punched so that it can be mounted, if desired, in a three-ring binder.

· Two 9½” x 11¾” plastic-coated paper folders (“portfolios”) with interior pockets. These are design-printed and hole-punched like the notebook.

· One 3” x 5” spiral-bound note pad containing about 60 blank, ruled sheets of white paper.

· Three pencils.

· One small, inexpensive hand-held pencil sharpener.

· One eraser.

· One 6” plastic ruler.

· One 4” x 8” zippered pencil pouch made of design-printed plastic sheeting.

With reference to General Rule of Interpretation 3(b) of the Harmonized Tariff Schedule of the United States (HTS), the above items will be considered “goods put up in sets for retail sale” whose essential character is imparted by the notebook and the note pad (both of which are classifiable in the same subheading).

Accordingly, the applicable subheading for the complete “Value Pack” will be 4820.10.2050, HTS, which provides for notebooks of paper or paperboard. The rate of duty will be 2%.

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 212-637-7060.


Robert B. Swierupski

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