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NY J84559




May 23, 2003

CLA-2-48:RR:NC:SP:234 J84559

CATEGORY: CLASSIFICATION

TARIFF NO.: 4820.10.2010

Ms. Rita Pitts
Dillard’s, Inc.
1600 Cantrell
Little Rock, Arkansas 72201

RE: The tariff classification of a journal/pen set from Hong Kong.

Dear Ms. Pitts:

In your letter dated May 13, 2003, you requested a tariff classification ruling.

A sample identified as style #201706 was submitted for our examination and is being returned to you as requested. It consists of a 5” x 6-7/8” journal (diary) and a ballpoint pen put up together for sale in a retail display box. The journal consists of 120 blank, ruled pages permanently bound within a paperboard cover. The exterior surfaces of the paperboard are completely covered with textile fabric and decorative glass beads. The accompanying pen is also covered with decorative beads, but it appears that they may be of plastic rather than glass.

For tariff purposes, this merchandise will be considered “goods put up in sets for retail sale” whose essential character is imparted by the journal.

Accordingly, the applicable subheading for the complete #201706 beaded journal/pen set will be 4820.10.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for diaries and address books, bound, of paper or paperboard. The rate of duty will be 0.4%.

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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