The tariff classification of a stationery set from China

NY I89149 December 20, 2002 CLA-2-48: RR: NC: 2:234 I89149 CATEGORY: Classification TARIFF NO.: 4820.10.2020 Ms. Joanne Balice Import Department CBI Distributing Corp. 2400 W. Central Road Hoffman Estates, Illinois 60195 RE: The tariff classification of a stationery set from China Dear Ms. Balice: In your letter dated December 13, 2002 you requested a tariff classification ruling. A sample was submitted, which will be retained for reference The sample, designated Style 37578-2 Stationery Set, consists of a flat rectangular pouch, measuring 9 ½” x 9 ½”, of clear plastic, stiffened by a sheet of paperboard that is printed “Nickelodeon, Spongebob Squarepants”, containing the following articles: a mini-address book, 2 notebooks, a bound journal, a bound address book, 2 pencils and an eraser. This product is considered “goods put up in sets for retail sale” for tariff purposes, and will be classified in a single provision which describes the component or components that impart the essential character to the set. The applicable subheading for the Style 37578-2 Stationery Set, as described, 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 0.8 percent ad valorem. (In 2003 the rate will be 0.4 percent ad valorem.) 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division