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NY K80510




November 21, 2003
CLA-2-48:RR:NC:SP:234 K80510

CATEGORY: CLASSIFICATION

TARIFF NO.: 4820.10.2020; 4820.10.2050

Mr. Nick Raagas
Berkshire Inc.
1 West 37th St.
New York, NY 10018

RE: The tariff classification of children’s stationery sets from China.

Dear Mr. Raagas:

In your letter dated October 29, 2003, you requested a tariff classification ruling. Four samples were submitted for our examination.

Style # 28632-8 consists of a spiral-bound paper note pad shrink-wrapped together with a ballpoint “gel pen.” The note pad has a round shape with scalloped edges, and its front cover is made of a sheet of rubbery foam material printed to resemble a cartoon character. For tariff purposes, this merchandise will be considered “goods put up in sets for retail sale” whose essential character is imparted by the note pad.

The applicable subheading for the complete style # 28632-8 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%.

Style # 28792-0 is a retail package containing three small paper note pads, two erasers, two pencils, a 6” plastic ruler, a roll of pressure-sensitive plastic tape in a small, handheld plastic dispenser, and eight “envelope seals” (7/8” round paper stickers printed with cartoon figures). This merchandise will be considered “goods put up in sets for retail sale” whose essential character is imparted by the note pads.

The applicable subheading for the complete style # 28792-0 set will be 4820.10.2020, HTS, as described above. The rate of duty will be 0.4%.

Style # 28765-6 consists of a flat, 10” x 10” clear PVC plastic tote bag containing an address book, a journal, two note pads, two pencils and an eraser. The tote bag has a snap flap closure and cord carrying handles. The contained items fit snugly within the bag. This merchandise will be considered “goods put up in sets for retail sale” whose essential character is imparted by the four paper goods.

The applicable subheading for the complete style # 28765-6 set will be 4820.10.2020, HTS, as described above. The rate of duty will be 0.4%.

Style # DOG2035 is a retail package containing an 8” x 10” spiral-bound notebook, a 3” x 5” spiral-bound note pad, two 9” x 12” paperboard “pocket folders,” a 6” plastic ruler, three pencils, an eraser, a small handheld pencil sharpener, and a “pencil case” (which is a 4” x 8” zippered, clear PVC utility pouch). The notebook, folders and note pad are hole-punched to allow mounting in a ring binder (not included). This merchandise will be considered “goods put up in sets for retail sale” whose essential character is imparted by the notebook and note pad.

The applicable subheading for the complete style # DOG2035 set will be 4820.10.2050, HTS, which provides for notebooks, 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.

Sincerely,

Robert B. Swierupski
Director,

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