The tariff classification of ‘Say It Proud Writer Set’, Style #3082, and ‘Draw With Your Heart Artist Set’, Style # 3075, both from China

N254985 August 1, 2014 CLA-2-48:OT:RR:NC:N4:234 CATEGORY: Classification TARIFF NO.: 4820.10.2020 Mr. Ken Ayoub Sugar Lulu LLC PO Box 1313 Norwalk, CT 06854 RE: The tariff classification of ‘Say It Proud Writer Set’, Style #3082, and ‘Draw With Your Heart Artist Set’, Style # 3075, both from China Dear Mr. Ayoub: In your letter dated July 1, 2014, you requested a tariff classification ruling on two journals as follows: Say It Proud Writer Set, Style #3082 A sample was submitted for our examination. The sample is a book that has an outside paperboard cover measuring approximately 7 ½” (L) x 8 ¾” (H) x 7/8” (W). The inside of the book is split into two parts. The left side has a 3/8” thick layer of foam attached to the inside cover which has compartments designed to hold a pencil, pen and an eraser shaped to resemble lips. The right side holds a removable pad of lined paper with an inspirational passage printed on the cover of the pad. Attached to the paperboard cover is a textile elastic band used to hold the book closed. The book is a journal that is marketed to girls as a tool for writing, doodling or other written creative expression. Draw With Your Heart Artist Set, Style #3075 A sample was submitted for our examination. The sample is a book that has an outside paperboard cover measuring approximately 7 ½” (L) x 8 ¾” (H) x 7/8” (W). The inside of the book is split into two parts. The left side has a 3/8” thick layer of foam attached to the inside cover which has compartments designed to hold six color markers. The right side has a non-removable sketch pad of blank white paper attached to the inside cover. An inspirational passage is printed on the cover of the sketch pad. Attached to the paperboard cover is a textile elastic band used to hold the book closed. The book is a sketch pad marketed to girls as a tool for drawing. General Rule of Interpretation ("GRI") 3 (b) of the Harmonized Tariff Schedule of the United States ("HTSUS") states as follows: (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. This office considers the ‘Say It Proud Writer Set’ and ‘Draw With Your Heart Artist Set’ to be a set for tariff classification purposes, with the essential character imparted by the journal. The applicable subheading for ‘Say It Proud Writer Set’ and ‘Draw With Your Heart Artist Set’ will be 4820.10.2020 Harmonized Tariff Schedule of the United States (HTSUS), which provides for Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting pads, binders (looseleaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers (including cover boards and book jackets) of paper or paperboard: 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: Memorandum pads, letter pads and similar articles. The rate of duty will be Free. The samples will be returned to you as per your request. The lined paper 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 and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov/ The pencils in the aforementioned set may be subject to antidumping 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"). You may also write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 1401 Constitution Avenue NW, Washington, DC 20230. 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" on the lower right hand side under "Investigations"), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov. 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 Albert Gamble at Albert.Gamble@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division