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NY M85011

August 04, 2006

CLA-2-39:RR:NC:SP:221 M85011


TARIFF NO.: 3926.10.0000

Mr. Robert Glover
L.E. Coppersmith, Inc.
525 South Douglas Street
El Segundo, CA 90245

RE: The tariff classification of the “Keep Safe Diary” from China.

Dear Mr. Glover:

In your letter dated July 7, 2006, on behalf of Lakeshore Learning Materials, you requested a tariff classification ruling.

A sample was provided with your letter. The Keep Safe Diary is a portable desk or “safe” composed of molded plastics. The desk automatically locks when folded and closed and can be unlocked by entering the correct sequence code for the four musical buttons on the lid. The set includes a pen, pad of paper and self-adhesive plastic stickers that can be used to decorate the desk. When opened the desk provides a writing surface. A small hole in the upper corner of the opened desk can be used as a penholder. The desk, pen, paper pad and plastic stickers are packaged together for retail sale, and are classified together in the tariff provision applicable to the component that imparts the essential character of the set. In this instance, the plastic portable desk imparts the essential character of the set.

The sample is being returned as you requested.

The applicable subheading for the Keep Safe Diary will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plasticsoffice or school supplies. The rate of duty will be 5.3 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 646-733-3023.


Robert B. Swierupski

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