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NY B80948




February 11, 1997

CLA-2-48:RR:NC:SP:234 B80948

CATEGORY: CLASSIFICATION

TARIFF NO.: 4820.10.2020; 9608.20.0000; 9017.20.9090; 4823.51.0080; 4817.10.0000; 4911.91.2040; 9503.41.0010; 4820.10.2050

Ms. Mary Jo Muoio
Barthco International Inc.
Hemisphere Center, Suite 300
Routes 1 & 9 South
Newark, NJ 07114

RE: The tariff classification of children's stationery and notebook activity kits from China.

Dear Ms. Muoio:

In your letter dated January 10, 1997, on behalf of Tyco Toys, Inc. (Mt. Laurel, N.J.), you requested a tariff classification ruling. Two mock-up samples were submitted and are being returned to you as requested.

Sample #1

The "Doodle'n Go Stationery Set" (Item No. 58203) consists of the following items put up together for retail sale in a paperboard display box with clear plastic "window":

> One 6 1/2" x 8" textile "notebook cover" containing a slip-in, 5" x 7" blank paper note pad. The cover is a denim-print fabric folder with handles and interior and exterior pockets.

> Two "washable ink" pens (felt tipped marker pens).

> One heart-shaped stencil (2 1/2"-diameter plastic disk from which design-shapes have been punched out.)

> Four loose stationery sheets (each a 5 1/2" x 7 1/4" rectangular piece of design-printed writing paper).

> Two paper mailing envelopes with gummed flaps.

> One sheet of design-printed stickers. (Although the submitted sample of this component is not the same as the actual item, you have advised that the stickers will be offset printed on paper measuring 0.1 mm in thickness.)

> One textile miniature "Doodle Bear" (stuffed fabric teddy bear, approximately 4 1/2" in height).

> One 3"-diameter "Doodle Bear" note pad (made up of multicolored paper sheets in the shape of the bear's head).

Although the child using this kit is supposed to color and/or write on both the textile and paper components included in it, we are of the opinion that the various items are not put up together to meet a particular need or to carry out a specific activity. For tariff purposes, the items therefore cannot be regarded as "goods put up in sets for retail sale," and will consequently be subject to separate classifications.

The applicable subheading for the textile cover with 5" x 7" note pad, and for the smaller "Doodle Bear note pad," will be 4820.10.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for memorandum pads, letter pads and similar articles, of paper or paperboard. The rate of duty will be 2.5%.

The applicable subheading for the pens will be 9608.20.0000, HTS, which provides for felt tipped pens and other porous-tipped pens and markers. The rate of duty will be 5.6%.

The applicable subheading for the stencil will be 9017.20.9090, HTS, which provides for other (than certain enumerated) drawing or marking-out instruments. The rate of duty will be 5.1%.

The applicable subheading for the loose stationery sheets will be 4823.51.0080, HTS, which provides for other (than certain enumerated) paper, cut to size or shape, of a kind used for writing, printing or other graphic purposes: printed, embossed or perforated. The rate of duty will be 2.1%.

The applicable subheading for the envelopes will be 4817.10.0000, HTS, which provides for envelopes of paper or paperboard. The rate of duty will be 2.8%.

The applicable subheading for the stickers will be 4911.91.2040, HTS, which provides for other (than certain enumerated) printed pictures, designs and photographs: lithographs on paper or paperboard: not over 0.51 mm in thickness. The rate of duty will be 9.2 cents per kilogram.

The applicable subheading for the "Doodle Bear" will be 9503.41.0010, HTS, which provides for stuffed toys representing animals or non-human creatures...parts and accessories thereof. The rate of duty will be free.

Sample #2

The "Doodle'n Go Notebook Set" (Item No. 58204) is a similar kit which, again, will not be considered "goods put up in sets for retail sale." Its components, together with the applicable HTS subheading and duty rate for each, are as follows:

> One 8 1/2" x 11" textile notebook cover containing a 7 1/2" x 9 3/4" slip-in paper notebook. 4820.10.2050/ 2.5%.

> Two "washable ink" pens. 9608.20.0000/5.6%.

> Two stencils. 9017.20.9090/5.1%.

> One textile miniature "Doodle Bear" stuffed animal. 9503.41.0010/Free.

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 Carl Abramowitz at 212-466-5733.

Sincerely,

Gwenn Klein Kirschner

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