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NY D80553


July 28, 1998

CLA-2-48:RR:NC:SP:234 D80553

CATEGORY: CLASSIFICATION

TARIFF NO.: 4820.10.2050

Ms. Jerri Biglow

Marlowe & Co., Inc.

PO Box 90459

Los Angeles, CA 90009

RE: The tariff classification of a stationery set from China.

Dear Ms. Biglow:

In your letter dated July 1, 1998, on behalf of Level Enterprises Inc. (Vernon, CA), you requested a tariff classification ruling.

A sample identified as "Item 004" (school stationery set) was submitted and will be retained for reference. It is a retail "blister pack" containing the following articles:

> One 3" x 5" spiral-bound "memo book" consisting
of 60 ruled, blank paper sheets

> One 2 1/2" x 4" permanently bound "address book"
containing alphabetically tabbed paper pages,
appropriately lined and captioned for the entry
of names, addresses and telephone numbers

> One ballpoint pen

> One pencil

> One small hand-held pencil sharpener

> Four small erasers, three of which are the type
designed to be mounted on the top of a pencil

For tariff purposes, the above-described merchandise will be considered "goods put up in sets for retail sale" whose essential character is imparted by the two blank books (both of which fall in the same eight-digit subheading).

Accordingly, the applicable subheading for the complete stationery set will be 4820.10.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for notebooks of paper or paperboard. The rate of duty will be 2.4%.

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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