NY NY1284 - The tariff classification of a note pad with other items in a plastic case, from Taiwan. - United States International Trade Commision Rulings

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NY C89223

July 21, 1998

CLA-2-48:RR:NC:SP:234 C89223

CATEGORY: CLASSIFICATION

TARIFF NO.: 4820.10.2020; 9608.10.0000; 9615.11.1000; 9615.11.3000

Ms. Lauren E. Hong

The Disney Store, Inc.

101 North Brand Boulevard (Suite 1000)

Glendale, California 91203-2671

RE: The tariff classification of a note pad with other items in a plastic case, from Taiwan.

Dear Ms. Hong:

In your letter dated June 24, 1998, you requested a tariff classification ruling.

A sample identified as an "MN Carousel Beauty Notepad" was submitted and is being returned to you as requested. It is 4" x 6" x 5/8" plastic bifold cover with interior pockets or sleeves that hold three removable items: a 3" x 5" paper note pad, a ballpoint pen, and a small plastic comb. The interior also incorporates a small, permanently-mounted mirror.

Since it appears that the various components of this product are not mutually complementary and will not serve the same need or activity, they do not constitute a "composite good," or "goods put up in sets for retail sale," for tariff purposes. They will therefore be classified separately.

The applicable subheading for the paper 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 2.4%.

The applicable subheading for the pen will be 9608.10.0000, HTS, which provides for ball point pens. The rate of duty will be 0.8 cent each plus 5.4% ad valorem.

The applicable HTS subheading for the comb will be one of the following, depending on its value:

9615.11.1000, which provides for combs of hard
rubber or plastics valued not over $4.50 per
gross (duty rate: 14.4 cents/gross + 2%), or

9615.11.3000, which provides for plastic combs
valued over $4.50 per gross (duty rate: 28.8
cents per gross + 4.6%).

In accordance with General Rule of Interpretation 5(a), HTS, the plastic folder (including its permanently mounted mirror) will be considered a "fitted container" that is classifiable with its contents. For entry purposes, the value of the folder should therefore be prorated against the note pad, the pen and the comb.

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,

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