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NY L81492




December 23, 2004

CLA-2-48:RR:NC:2:234 L81492

CATEGORY: CLASSIFICATION

TARIFF NO.: 4820.10.2050

Mr. Joel K. Simon
Serko & Simon LLP
1700 Broadway, 31st Floor
New York, N.Y. 10019

RE: The tariff classification of stationery set, Item #S12731152, from China.

Dear Mr. Simon:

In your letter dated December 20, 2004, on behalf of your client, Fashion Accessory Bazaar LLC, you requested a tariff classification ruling for a product designated Item #S12731152, Disney Princess 11 Piece Value Pack. A sample was submitted, which will be returned to you, as requested, although it was necessary to remove the outer plastic cover, during our review of the contents.

The sample is a stationery set that consists of the following components: One 8” x 10 ½” spiral bound notebook, hole-punched for mounting, if desired, in a three-ring binder; two 9 ¼” x 12” stiff coated paper folders (“portfolios”) which are hole-punched like the notebook; one 3” x 5” spiral bound note pad; three pencils tipped with erasers, one plastic pencil sharpener; one eraser; one 6”plastic ruler and a 3 ¾” x 9” zippered plastic pouch with a side tab with grommets for inserting into a three-ring binder. The item is packaged together in a clear plastic retail display bag with a printed header card.

With reference to General Rule of Interpretation 3(b) of the Harmonized Tariff Schedule of the United States (HTS), the above articles will be considered “goods put up in sets for retail sale”, whose essential character is imparted by the notebook and the note pad (both of which are classifiable in the same heading).

Accordingly, the applicable subheading for the Stationery Set, Item #S12731152, 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 Free.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

The pencils included in this product may be subject to antidumping duties. A list of AD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W., Washington, D.C. 20230. Written decisions regarding the scope of AD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection.

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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