The tariff classification of a "stationery gift set" from China.

NY M86393 September 27, 2006 CLA-2-48:RR:NC:SP:234 M86393 CATEGORY: Classification TARIFF NO.: 4820.10.2010 Ms. Gladys Diaz Raia International One Industrial Plaza Bldg. # D Valley Stream, NY 11581 RE: The tariff classification of a “stationery gift set” from China. Dear Ms. Diaz: In your letter dated August 29, 2006, you requested a tariff classification ruling on behalf of Enchante Accessories, Inc. A sample identified as a style R-134 “stationery gift set” was submitted for our examination and is being returned to you as requested. It consists of the following items, shrink-wrapped together for retail sale: A 5½” x 8” journal composed of numerous ruled, blank paper pages spiral-bound between paperboard covers. A 4¼” x 6” mini address book composed of numerous lined, alphabetically tabbed paper pages permanently bound within a paperboard cover. A 4” x 6” blank paper note pad. A design-printed, heart-shaped paperboard box, approximately 6” x 6” x 3¾”(H), with a removable lid. The above-described items, which bear matching printed designs on their exterior surfaces, appear to be suitable for use together as a desk accessory ensemble. For tariff classification purposes, they will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the blank books. Accordingly, the applicable subheading for the complete style R-134 “stationery gift set” will be 4820.10.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for diaries and address books, bound, of paper or paperboard. The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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