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NY K89860

October 13, 2004

CLA-2-48:RR:NC:SP:234 K89860


TARIFF NO.: 4820.10.2020

Mr. Kevin Maher
C-Air Customhouse Brokers
181 South Franklin Avenue
Valley Stream, NY 11581

RE: The tariff classification of a child’s trifold notepad set from China.

Dear Mr. Maher:

In your letter dated September 24, 2004, you requested a tariff classification ruling on behalf of Rose Art Industries, Inc.

A sample identified as a “Bratz Groovy Journal” (item # 6164) was submitted for our examination and is being returned to you as requested. It consists of a 4” x 6¼” x 1” flocked paperboard trifold cover containing two paper pads, six mini markers and a small sheet of printed plastic stickers. The pads, as well as a plastic fitting that holds the markers, are glued to the interior of the paperboard cover. The markers can be used for writing/coloring in the pads, and the stickers can be used to decorate the pads. For tariff classification purposes, the product will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the pads.

The applicable subheading for the complete # 6164 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 Free.

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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