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NY K87528




July 20, 2004
CLA-2-39:RR:NC:SP:221 K87528

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.10.0000

Mr. Mitchell Neriah
Customs Consulting Services
415 So. Prospect Avenue, Suite 110
Redondo Beach, CA 90277

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

Dear Mr. Neriah:

In your letter dated June 24, 2004, you requested a tariff classification ruling.

You have submitted an illustration of a product identified as a Desk Pal stationery set. The product is an organizer in the shape of an oversized LEGO™ figure. A pencil sharpener is stored in the figure’s head. A mini tape measure and sticker dispenser are stored in the figure’s backpack. A ballpoint pen and cased pencil are stored in the figure’s hands. A mini stapler and mini tape dispenser are stored in the torso. A pencil eraser and 10 paper clips are stored in the feet. The Desk Pal is packaged in a retail carton ready for sale directly to retail consumers. The cost of the novelty organizer far exceeds the cost of the contents.

You suggest classification as a doll or as a toy. Although the Lego™ figure is a representation of a human, it is not marketed or sold as a doll, either for display or for play. It is specially designed to hold different desk accessories. This is a fully functional product with a toy-like motif, such as a Mickey Mouse phone. The article is marketed on the Lego™ web pages as a writing system.

The applicable subheading for the Desk Pal stationery set will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics...office 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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