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NY I86662

October 1, 2002

CLA-2-48:RR:NC:SP:234 I86662


TARIFF NO.: 4820.90.0000; 4820.10.2010; 8306.29.0000; 8505.19.0040

Ms. Tina Hogoboom
Colorbok, Inc.
P.O. Box 188
Dexter, MI 48130

RE: The tariff classification of stationery articles and other items from China.

Dear Ms. Hogoboom:

In your letter dated September 17, 2002, you requested a tariff classification ruling on four products, samples of which were submitted for our examination.

Item #15728 is a child’s desk set known as a “Butterflies & Daisies Desk Set.” It is a clear plastic clamshell pack containing the following items: a 13” x 20” paperboard desk blotter, a small spiral-bound paper address book, a gel pen, a paper note pad, an eraser, and a mouse pad made of EVA foam covered with a PVC-laminated paper. For tariff purposes, this merchandise will be considered “goods put up in sets for retail sale” whose essential character is imparted by the blotter, which is the largest component.

The applicable subheading for the complete #15728 “Butterflies & Daisies Desk Set” will be 4820.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) articles of stationery. The rate of duty will be 1.1%.

Item #15705 is a 5” x 6” “Crazy Fur Pink Diary” consisting of ruled paper pages permanently bound within a paperboard cover that incorporates a lock-and-key closure. The paperboard is covered on the exterior surfaces with synthetic fur.

The applicable subheading for the #15705 diary will be 4820.10.2010, HTS, which provides for diaries and address books, bound, of paper or paperboard. The rate of duty will be 0.8%.

Item #14682 is a package of four decorative articles known as “Doo-Dads.”™ These are small rectangular metal sheets (said to be of coated copper) embossed with heart-shaped designs. Double-sided adhesive tape on the back of the items allows them to be affixed to a chosen surface. The applicable subheading for the #14682 “Doo-Dads”™ will be 8306.29.0000, HTS, which provides for statuettes and other ornaments, of base metal, other than plated with precious metal. The rate of duty will be free.

Item #15859 is a package of “Kathy Davis Magnet Frames.” These are die-cut, flat, flexible magnetic holders that have decorative paper facings.

The applicable subheading for the #15859 “magnet frames” will be 8505.19.0040, HTS, which provides for permanent magnets, other than of metalflexible. The rate of duty will be 4.9%.

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 646-733-3037.


Robert B. Swierupski

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