The tariff classification of Stationery Gift Pack, "Friends are Special People", from China.

NY L81257 December 22, 2004 CLA-2-48:RR:NC:2:234 L81257 CATEGORY: Classification TARIFF NO.: 4823.90.6600 Mr. Joseph Yingst Kuehne & Nagel 1261 Aviation Blvd. (Suite 190) Hebron, Kentucky 41048 RE: The tariff classification of Stationery Gift Pack, “Friends are Special People”, from China. Dear Mr. Yingst: In your letter dated November 19, 2004, (R01089) on behalf of your client, C.M. Paula Company, you requested a tariff classification ruling, for which purpose we advised you that a sample was required. We have now received a sample of the product, Stationery Gift Pack, “Friends are Special People”. The product consists of a non-corrugated paperboard “holder”, covered with printed coated paper. Affixed to the back is a square magnet for attachment to metallic surfaces, primarily kitchen refrigerators. The holder is a box, measuring about 5 inches x 3 ½ inches, x 1 inch. It is open at the top, so that a memo pad and pencil, which are packaged with the holder, in condition ready for retail sale, may be stored and easily retrieved. You propose classification of this product in subheading 4820.10.2020, Memorandum pads, etc., citing rule 3(a) of the General Rules of Interpretation. That rule, however, specifies that when two or more headings each refer to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods. We find that the Stationery Gift Pack, “Friends are Special People”, is such set put up for retail sale; we will classify pursuant to rule 3(b); and find that the essential character of the set is imparted to it by the paperboard holder. The applicable subheading for the Stationery Gift Pack, “Friends are Special People” will be 4823.90.6600, Harmonized Tariff Schedule of the United States (HTS), which provides for Other (than certain specified) articles of coated paper or paperboard. The rate of duty will be Free. The pencil in this set may be subject to antidumping duties. A list of AD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W., Washington, DC 20230. Written decisions regarding the scope of AD 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. 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