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B 80243

December 17, 1996

CLA-2-48:RR:NC:2:234 B 80243

CATEGORY: CLASSIFICATION

TARIFF NO.: 4820.90.0000

Ms. Marjorie S. Brenman
Vice President
Samuel Shapiro & Company, Inc.
Suite 735, 111 S. Independence Mall East
Philadelphia, Pennsylvania 19106-2521

RE: The tariff classification of a Desk Accessory Kit, from China or Taiwan.

Dear Ms. Brenman:

In your letter dated December 4, 1996, on behalf of your client, Frogs Pajamas, Inc., Philadelphia, you requested a tariff classification ruling. A sample was submitted, which will be retained for reference.

The sample is a shrink-wrapped set, consisting of the following articles:
a desk blotter, measuring about 50 cm x 30 cm, made of paper or paperboard covered on the reverse with a sheet of printed decorative paper depicting whales and other seagoing mammals. The blotter has pockets on its face side, about 6 cm wide, running the full width (30 cm) of the blotter, which are also covered with the same decorative paper.
a small paperboard lidded box, about 10 cm square, containing a package of yellow note paper. This box is covered with the same decorative paper as the blotter.
a small note-book or address book, 11 x 8 cm, covered with the same decorative paper.
a small paperboard box, similarly covered with the decorative paper, intended for use as a pencil holder, or for general desk-top accessories, such as paper clips or rubber bands.
four (4) yellow pencils, with erasers.

The sample constitutes "goods put up in sets for retail sale", whose essential character is imparted to it by the large desk blotter.

The applicable subheading for the Desk Accessory Kit, as described, will be 4820.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain enumerated) articles of stationery, of paper or paperboard, including blotting pads. The rate of duty will be 4.2 percent.

(From January 1, 1997 through December 31, 1997, the rate of duty will be 3.7 percent.)

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter 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 this ruling, contact National Import Specialist Carl Abramowitz, at (212) 466-5733. Sincerely,

Roger J. Silvestri

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