The tariff classification of a novelty memo pad with pen, from Taiwan.

NY B86146 June 19, 1997 CLA-2-48:RR:NC:SP:234 B86146 CATEGORY: Classification TARIFF NO.: 4820.10.2020 Ms. Joanne Balice CBI Distributing Corp. 2400 W. Central Road Hoffman Estates, IL 60195-1930 RE: The tariff classification of a novelty memo pad with pen, from Taiwan. Dear Ms. Balice: In your letter dated May 28, 1997, you requested a tariff classification ruling. A sample identified as a "memoball with pen" (style AC03483) was submitted and will be retained for reference. The first of its two components is an unusual paper memo pad consisting of a 1 1/4 inch thick stack of irregularly-shaped sheets of surface-decorated paper, bound together by an adhesive strip along one edge. It is designed to be turned "inside out," or opened up, by pulling its front and back covers around in an arc and joining them by means of a self-adhesive surface provided for that purpose. This action causes the pages of the pad to fan out and radiate from a central axis to form a kind of paper "sculpture" that resembles a full, three-dimensional pumpkin. When set up in that manner, the "pumpkin" measures about 3 inches in height and 5 inches in diameter. It is suitable for placement on a desk, where it can simultaneously serve as a decorative object, as a functional memo pad (the pages can be torn out), and as a stand or holder for the inexpensive ball point pen which accompanies it. The pen, which is ornamented to match its holder, fits vertically into an opening at the center of the "pumpkin." You state that the two components, paper and pen, will be put up together (in their imported condition, we presume) in one package as a set. For tariff purposes they will be considered "goods put up in sets for retail sale" whose essential character is imparted by the pad. Accordingly, the applicable subheading for the complete "memoball with pen" 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 2.8%. 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 (212) 466-5733. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division