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NY I84685




August 13, 2002

CLA-2-48:RR:NC:SP:234 I84685

CATEGORY: CLASSIFICATION

TARIFF NO.: 4820.90.0000; 4820.10.2010; 4823.90.6600; 4820.10.2020; 3924.90.5500

Ms. Tina Hogoboom
Colorbok, Inc.
P.O. Box 188
Dexter, MI 48130

RE: The tariff classification of stationery articles and other items from China.

Dear Ms. Hogoboom:

In your letter dated July 29, 2002 you requested a tariff classification ruling on five products, samples of which were submitted for our examination.

Item #16823 is a child’s desk set known as a “Princess U Desk Set.” It is a clear plastic clamshell pack containing the following items: a 13” x 20” paperboard desk blotter, a small spiral-bound paper address book, a gel pen, a paperboard-covered foam mouse pad, and a paperboard CD holder. For tariff purposes, this merchandise will be considered “goods put up in sets for retail sale” whose essential character is imparted by the blotter, which is the largest and most expensive component.

The applicable subheading for the complete #16823 “Princess U Desk Set” will be 4820.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) articles of stationery. The rate of duty will be 1.1%.

Item #17830 is a 4¼” x 6¼” “journal” consisting of blank paper pages permanently bound within a leather cover. The binding incorporates an attached ribbon to serve as a bookmark.

The applicable subheading for the #17830 leather-bound journal will be 4820.10.2010, HTS, which provides for diaries and address books, bound, of paper or paperboard. The rate of duty will be 0.8%.

Item #16373 is identified as a “Susan Branch Baby Gift Set.” It is a retail pack consisting of four items, all of which are intended to help a parent organize and preserve child-related memorabilia. Three of the items are design-printed, coated paperboard receptacles. The first of these is a 10”-diameter, 5”-high heart-shaped “keepsake box.” The second is a cylindrical (2½” diameter by 2¼”-high) “baby’s first haircut box.” The third is a 1½” cubical “baby teeth box.” The remaining item in the set is a 4½” x 6¼” photo album consisting of plastic pages bound between paperboard covers. The complete “gift set” will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the boxes.

Accordingly, the applicable subheading for the #16373 “Susan Branch Baby Gift Set” will be 4823.90.6600, HTS, which provides for other (than certain enumerated) articles of coated paper or paperboard. The rate of duty will be 1.1%.

Item #14110 is identified as a “Flavia Dream Magnetic Notepad.” It consists of 100 4” x 6½” sheets of design-printed note paper, bound along the top edge. The pad has a paperboard backer with an attached magnetic strip that enables the product to cling to a metal surface.

The applicable subheading for the #14110 “Flavia Dream Magnetic Notepad” will be 4820.10.2020, HTS, which provides for memorandum pads, letter pads and similar articles, of paper or paperboard. The rate of duty will be 0.8%.

Item #15432 is identified as a “Mara-Boheme Photo Album.” It is a 9” x 9½” paperboard looseleaf binder containing plastic sleeve-type pages.

The applicable subheading for the #15432 “Mara-Boheme Photo Album” will be 3924.90.5500, HTS, which provides for other (than certain enumerated) household articles, of plastics. The rate of duty will be 3.4%.

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 646-733-3037.

Sincerely,

Robert B. Swierupski
Director,

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