The tariff classification of a diary, stickers and pillow from China

N040995 October 17, 2008 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4820.10.2010; 4823.90.6700; 9404.90.2000 Mr. Michael S. Dubin Diversified Brokerage Services, Inc. 5950 Benjamin Road Tampa, FL 33634 RE: The tariff classification of a diary, stickers and pillow from China Dear Mr. Dubin: In your letter dated October 1, 2008, you requested a tariff classification ruling on behalf of your client, Monogram International. You submitted a sample designated as the “Disney High School Musical” Personalized Diary Set with Cozy Cushion for our examination. The item consists of a diary, one sheet of die-cut, pressure-sensitive stickers and pillow for our examination. The hardcover diary contains 80 lined pages that are captioned with the High School Musical logo at the top of each page. The book measures approximately 5” x 7” and features a photo of the High School Musical cast on the cover. The sheet of 70 pressure-sensitive "letter stickers," are die-cut paper shapes representing alphabet letters. The stickers, whose faces appear to be coated and surface-colored, are mounted on sheets of release paper. The outer shell of the pillow is made from 100 percent polyester knit pile fabric. It is stuffed with polyester filler. The front side of the pillow has the phrase “High School Musical.” The back of the pillow features a clear plastic pocket used to contain the diary. In your letter you indicate that all the items are packaged and sold together and you request that the product be considered a set. The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States at the international level, state in Note (X) to Rule 3 (b) that the term "goods put up in sets for retail sale" means goods which: a) consist of at least two different articles which are prima facie, classifiable in different headings;       (b) consist of products or articles put up together to meet a particular need or carry out a specific activity;       (c) are put up in a manner suitable for sale directly to users without repacking.In this instance the second criterion is not met. The diary, stickers and pillow are not classifiable as a set and each item will be classified individually. The applicable subheading for the diary will be 4820.10.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Registers, account books, notebooks,. . . diaries and similar articles,. . . of paper or paperboard; albums for sample or for collections and book covers (including cover boards, bound; memorandum pads letter pads and similar articles: Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles: Diaries, notebooks, and address books, bound; memorandum pads, letter pads and similar articles: Diaries and address books. The rate of duty will be Free. The applicable subheading for the stickers will be 4823.90.6700, (HTSUS), which provides for other (than certain enumerated) coated paper and paperboard, cut to size or shape, and articles of coated paper or paperboard. The rate of duty will be Free. The applicable subheading for the pillow will be 9404.90.2000, (HTSUS), which provides for Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: other: pillows, cushions and similar furnishings: other. The duty rate will be 6 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 Patricia Wilson at (646) 733-3037. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division