The tariff classification of a notepad and pencil set, a toy spy kit and notepad party favors from China

N006840 March 15, 2007 CLA-2-48:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4820.10.2020; 9503.00.0080; 9505.90.4000 Ms. Senta Schreiber BDG International Inc. 840 Tollgate Rd. Elgin, IL 60123 RE: The tariff classification of a notepad and pencil set, a toy spy kit and notepad party favors from China Dear Ms. Schreiber: In your letter dated February 6, 2007, which was received in our office of February 13, 2007, you requested a tariff classification ruling. The ruling was requested on behalf of your client, Solo Cup Operation Corp. Samples of three products were submitted to be classified. The first product is a notepad and pencil set, labeled “019133 CardNit – Notepad & Pencil.” The sample consists of a 4” x 6” notepad of 50 white pages printed with playing card symbols along the top and bottom border. A 6” long pencil is packed alongside the notepad in a sealed plastic wrap with a store hanger. The notepad and pencil, which will be used together, constitute “goods put up in sets for retail sale.” The essential character of the set is imparted by the notepad. The applicable subheading for the notepad and pencil set, described above, will be 4820.10.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for memorandum pads, letter pads and similar articles, of paper or paperboard. The rate of duty will be free. The second product is a toy spy kit, labeled “01-0068 Spy Kit Favors.” The sample consists of one 3-1/2” long pen, one 2-3/4” x 4-1/2” notepad with a picture of a spy on the cover and one plastic magnifying glass. The articles are put up in a blister pack with a printed paperboard backing and have the essential character of toys. The applicable subheading for the toy spy kit, described above, will be 9503.00.0080, HTSUS, which provides for other toys. The rate of duty will be free. The third product is a package of four notepads, labeled “01-0237 My Horse Notepad.” The sample consists of four 3” x 3” pads each containing twenty sheets of paper with a printed picture of a horse on the cover sheet. The notepads are packed in a blister package with a printed paperboard backing and prominently identified as “Party Favors.” The mini notepads meet the description of party favors, in that they are souvenir trinkets, of little value, not intended for long-term use, packaged in a group of four and sold as party favors. The applicable subheading for the notepad party favors, described above, will be 9505.90.4000, HTSUS, which provides for confetti, paper spirals or streamers, party favors and noisemakers. 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