The tariff classification of the "7 pc Study Kit" from China.

N023574 March 14, 2008 CLA-2-39:OT:RR:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Mr. Andy S. Wood Family Dollar Services, Inc. P.O. Box 1017 Charlotte, NC 28201-1017 RE: The tariff classification of the “7 pc Study Kit” from China. Dear Mr. Wood: In your letter dated February 12, 2008, you requested a tariff classification ruling. A sample was provided with your letter. The study kit (SKU #1300307, style 8210-0000) is a Disney themed kit that includes a 3” by 5” spiral-bound notepad, two pencils, one eraser, one hand-held pencil sharpener, one 6” ruler and one 10.5” by 4.75” zippered pencil pouch made of plastic sheeting. The pencil pouch has three punched holes along the top edge so that it can be placed in a three-ring binder. All of the components fit inside the zippered pouch. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. This office considers the study kit to be a set for tariff classification purposes, with the essential character imparted by the zippered pouch. You suggest that the notepad imparts the essential character of the set and that the entire set should be classified in subheading 4820.10.2050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for, among other articles, other notebooks of paper or paperboard. You cite NY Rulings C84169, dated February 18, 1998, and M80484, dated February 17, 2006, which classified other assortments in subheading 4820.10.2050. However, the merchandise of those two rulings is distinguishable from the instant study kit. The sets of the two cited rulings each included a large notebook and a stiff paper folder as well as a small notepad. The accumulation of the paper products of these two sets was decisive in determining the essential character. However, the instant set has only one item, the small notepad, classifiable in 4820. In this instance, the pencil pouch determines the essential character. As you requested, the sample will be returned. The applicable subheading for the 7 pc Study Kit, SKU 1300307, will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…office or school supplies. The rate of duty will be 5.3 percent ad valorem. 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division