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NY K85359




May 4, 2004
CLA-2-39:RR:NC:SP:221 K85359

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.10.0000

Mr. Joseph R. Hoffacker
Barthco Trade Consultants
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of the “Super Clipboard Case” from China.

Dear Mr. Hoffacker:

In your letter dated April 15, 2004, on behalf of Big Lots Stores, Inc., you requested a tariff classification ruling.

Two samples were provided with your letter. Item Number 11556 consists of a plastic clipboard case that is packaged for retail sale with 6 fine tip markers, 8 crayons, a sponge eraser, a ruler and paper stickers. As the product name suggests, the clipboard can be opened, forming a case to hold the items imported with it. The case functions as a portable desk with a writing surface. Item Number 11557 is a plastic clipboard case packaged for retail sale with 5 pencils, an eraser, ruler, protractor, compass and other measuring instruments. Both of these products (which are jointly numbered as Item #81060) are classified as sets. The essential character of each set is imparted by the plastic portable desk/clipboard case. As you requested, the samples will be returned.

The applicable subheading for the Super Clipboard Cases will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plasticsoffice or school supplies. The rate of duty will be 5.3 percent ad valorem.

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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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