The tariff classification of a notebook packaged with a pencil, from Hong Kong.

NY K88145 August 11, 2004 CLA-2-48:RR:NC:SP:234 K88145 CATEGORY: Classification TARIFF NO.: 4820.10.2050 Ms. Diane M. Flowers MGA Entertainment 16730 Schoenborn Street North Hills, CA 91343-6122 RE: The tariff classification of a notebook packaged with a pencil, from Hong Kong. Dear Ms. Flowers: In your letter dated June 25, 2004, you requested a tariff classification ruling on behalf of ABC International Traders, Inc. A sample consisting of two items packed together in a plain plastic bag was submitted for our examination and is being returned to you as requested. The first item is an irregularly shaped notebook, approximately 7” x 7”, consisting of numerous paper pages spiral bound between paperboard covers. The front cover bears printed designs incorporating a flocked snowflake. The second item is a wooden pencil with an affixed feathery topper. You identify the sample as item # 287094, “Bratz Winter Collection Notepad w/Pencil.” For the purposes of this ruling, it is assumed that the notebook and pencil will be imported and sold together in a single retail package. They will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the notebook. Accordingly, the applicable subheading for the complete # 287094 set will be 4820.10.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for notebooks of paper or paperboard. The rate of duty will be Free. We note that the sample is not marked with its country of origin. Information in your letter suggests that there may be two countries of production (Hong Kong for the notebook and China for the pencil). When imported into the United States, the items (or their retail container) must be appropriately marked to indicate each country of origin. 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