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NY H81681

June 5, 2001

CLA-2-39:RR:NC:N2:221 H81681


TARIFF NO.: 3926.10.0000

Ms. Mary Jane Schiedel
South Portage Group Inc.
P.O. Box 10
Dwight, Ontario, Canada P0A 1H0

RE: The tariff classification of a pad holder style journal from Canada.

Dear Ms. Schiedel:

In your letter dated April 27, 2001, you requested a tariff classification ruling.

The sample submitted with your letter is identified as a journal. The journal consists of a bifold pad holder, a blank paper journal, and a ball point pen. The pad holder measures approximately 5 inches by 7 inches in its folded condition and is made of unsupported vinyl sheeting over a cardboard stiffener. Both the front and back covers incorporate a clear vinyl sleeve on the exterior so that a photograph can be slipped into each. The journal is a 30-page pad that slips into the inner sleeve of the back cover. The ball point pen fits into a narrow strip of vinyl in the inner center of the pad holder. According to the cost breakdown included with your letter, the cost of the pad holder is more than 11 times greater than the cost of the next most expensive item, the pen.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration. The pad holder, paper journal pad and pen are considered to be a set, with the essential character imparted by the pad holder.

The applicable subheading for the pad holder style journal will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plasticsoffice or school supplies. The general rate of duty will be 5.3 percent ad valorem.

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 Joan Mazzola at 212-637-7034.


Robert B. Swierupski

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