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NY N010645

May 24, 2007



TARIFF NO.: 3924.90.5600; 3926.10.0000; 4202.92.9060; 4820.10.2050

Ms. Jennie Rowland
Great Lakes Customs Brokerage Inc.
4500 Wilmer Industrial Estates
Niagara Falls, NY 14305

RE: The tariff classification of waste-paper basket, portfolio, pencil box and notebooks from China.

Dear Ms. Coles:

In your letter dated April 20, 2007, on behalf of Firstline Canada Inc., you requested a tariff classification ruling.

The item to be classified is “School Supply Set with Dog and Cat Themes”. It consists of one waste-paper basket, one plastic portfolio, one plastic pencil box, and two notebooks. The samples you provided were examined and disposed of. The plastic waste-paper basket measures 10-3/4” diameter x 11” tall. The three-hole plastic portfolio, measures 18-3/4" x 11-1/2” when opened, and is designed with a pocket on the inside of each cover. This product is used to protect and organize reports and papers. The pencil box is wholly made-up of plastic sheeting. It measures 7-1/2” in length x 3” in height x 1” in width and has a one snap closure. The two notebooks are spiral-bound and contain 80 paper pages ruled with horizontal lines. The plastic front covers feature holographic-type images and have paperboard back covers. One notebook measures 8” x 10-1/2” and the other measures 4-3/4” x 4-3/4”. The items are secured in the waste-paper basket with a clear plastic insert and cover.

You suggested in your letter that the items are classifiable under subheading 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plasticsoffice or school supplies. Although the articles are sold together and have a common “dog or cat” theme, they are not classifiable as a set. For tariff purposes they are not considered to be “goods put up in sets for retail sale” because the articles do not function together to carry out one specific activity.

The applicable subheading for the waste-paper basket will be 3924.90.5600, HTSUS, which provides for tableware, kitchenware, other household articlesof plastics: other: other. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the plastic portfolio will be 3926.10.0000, HTSUS, which provides for other articles of plasticsoffice or school supplies. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the pencil box will be 4202.92.9060, HTSUS, which provides, in part, other containers and cases, with an outer surface of plastic sheeting. The rate of duty will be 17.6 percent ad valorem.

The applicable subheading for the notebooks will be 4820.10.2050, HTSUS, which provides for diaries, notebooks, and address books, bound, other. The rate of duty will be free.

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/.

The 8” x 10-1/2” notebook may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on “Import” and “AD/CVD”).

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 Paul Garretto at 646-733-3035.


Robert B. Swierupski

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