The tariff classification of a 3 pc desk set from China

N222065 July 13, 2012 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4820.10.2010; 4823.90.8600 Mr. Neil Wollek Excel Handbags Co., Inc. 3651 N.W. 81st Street Miami, FL 33147 RE: The tariff classification of a 3 pc desk set from China Dear Mr. Wollek: In your letter dated June 13, 2012, you requested a tariff classification ruling. The ruling was requested on a three piece desk set, style# C2132. The desk set consists of one paperboard box and two notebooks. The box and notebooks are covered with a design-printed paper made in a leopard pattern. Each notebook will contain ruled lined paper. The larger notebook will measure approximately 5.25 inches wide x 7.75 inches in height. The smaller notebook will measure approximately 4.75 inches wide x 5.75 inches in height. The box measures approximately 4.50 inches in height x 6 inches in width x 2 inches in diameter. It is glued onto a paperboard base which measures approximately 3 inches x 7 inches. The box will be used to hold the notebooks. It has a cut-out opening on the front panel covered by plastic to accommodate a picture. The items will be put up for retail sale in a cardboard or shrink wrapped container. The applicable subheading for the smaller and larger notebooks will be 4820.10.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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 box will be 4823.90.8600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (non-enumerated) articles of paper and 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/. The merchandise in question may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD 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. You can contact them at http://www.trade.gov/ia/ (click on "Contact Us"). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on "Antidumping and countervailing duty investigations"), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on "Import" and "AD/CVD"). 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 Albert Gamble at (646) 733-3037. Sincerely, Thomas J. Russo Director National Commodity Specialist Division