The tariff classification of a "Simpsons Memo Pad Pack"(Style 4003) from Taiwan.

NY 854708 JUL 30 1990 CLA-2-48:S:N1:234 854708 CATEGORY: Classification TARIFF NO.: 4820.10.2020 Ms. Mona Webster Target Stores Import Dept. CC-17H P.O. Box 1392 Minneapolis, Minnesota 55440-1392 RE: The tariff classification of a "Simpsons Memo Pad Pack" (Style 4003) from Taiwan. Dear Ms. Webster: In your letter dated July 19, 1990, you requested a tariff classification ruling. The product in question consists of the following items put up for retail sale in a transparent, flexible plastic pouch: two 3" x 5" memo pads (valued at $ .23 each), one 6" plastic ruler ($ .18), one pencil ($ .13), and one rubber eraser ($ .063). The memo pads feature spiral-bound sheets of lined white paper, and paperboard covers printed with "Simpsons" (TM) cartoon figures. The ruler and pencil also have such figures printed on them. In our view, this product is a "set" for tariff purposes, with its essential character imparted by the memo pads. Accordingly, the applicable subheading for the style 4003 "Simpsons Memo Pad Pack" 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 4%. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport