The tariff classification of diaries with accessories from China.

N270573 December 4, 2015 CLA-2-48:OT:RR:NC:N4: 234 CATEGORY: Classification TARIFF NO.: 4820.10.2010 Mr. Giovanni Cervantes Jakks Pacific, Inc. 21749 Baker Pkwy Walnut, CA 91789 RE: The tariff classification of diaries with accessories from China. Dear Mr. Cervantes: In your letter dated November 5, 2015 you requested a tariff classification ruling. The samples submitted will be returned to you. Item number 86684 is described as Disney “Tsum Tsum Diary.” The sample consists of a diary and a sheet of stickers. The dairy measures approximately 6 inches by 8 ¼ inches. It has a paperboard cover with a magnetic closure. The paper sheets are light green with words “Disney Tsum Tsum” at the top of each page. Tsum Tsum characters are also printed on the sheets and lined for the user to make entries. The sticker sheet contains three stickers made of plastic with paper backing. The items are designed based off the Disney “Tsum Tsum” theme and are packaged together for retail sale. Item number 86661 is described as Disney “Tsum Tsum Diary with Accessories.” The sample consists of a diary, bookmark, sticky notes block, two pencils, two rubber erasers and a felt sticker sheet. The rubber erasers can be attached to the pencils. The dairy measures approximately 6 inches by 8 ¼ inches. It has a paperboard cover with a magnetic closure. The felt sticker sheet contains six stickers. Five sticky note blocks are attached to one sheet. The items are designed based off the Disney “Tsum Tsum” theme and are packaged together for retail sale. 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 item number 86684 and 86661 to be sets for tariff classification purposes, with the essential character imparted by the dairy. The applicable subheading for item number 86684 and 86661 will be 4820.10.2010, 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: Diaries and address books.” 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 TSUS 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