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NY J88728

October 6, 2003

CLA-2-48:RR:NC:SP:234 J88728


TARIFF NO.: 4820.10.2020

Ms. Cheryl Santos
CVS / Pharmacy
One CVS Drive
Woonsocket, RI 02895

RE: The tariff classification of a desk accessory/stationery set from China.

Dear Ms. Santos:

In your letter dated September 15, 2003, you requested a tariff classification ruling.

A sample identified as a #251733 “Valentine Photo Frame Gift Set” was submitted for our examination and is being returned to you as requested. It consists of the following components, shrink-wrapped together for retail sale:

A heart-shaped paper notepad, approximately 4½” in diameter.

A 4” x 7” rectangular paper notepad.

A pencil.

A 4½” cubical, open-topped paperboard box whose side panels are designed to serve as photo frames. The item is suitable for use as a desk-top holder for the goods listed above and for other miscellaneous items.

All of the above-described articles are decorated with a matching heart-design motif. The items are evidently intended to be used together as a desk accessory ensemble.

With reference to General Rule of Interpretation (“GRI”) 3(b), Harmonized Tariff Schedule of the United States (HTS), this merchandise will be considered “goods put up in sets for retail sale” whose essential character is imparted by the two note pads, which are classifiable in the same subheading, and which together account for 60% of the set’s overall value.

Accordingly, the applicable subheading for the complete #251733 “Valentine Photo Frame 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 0.4%.

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 646-733-3037.


Robert B. Swierupski

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