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NY L85702




July 1, 2005

CLA-2-48:RR:NC:SP:234 L85702

CATEGORY: CLASSIFICATION

TARIFF NO.: 4820.50.0000; 9017.20.8080; 9608.10.0000; 4911.99.6000; 4823.90.8600; 9611.00.0000; 9612.20.0000; 4202.92.9060

Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of a child’s scrapbook kit from China.

Dear Ms. Aldinger:

In your letter dated June 9, 2005, you requested a tariff classification ruling.

A sample identified as an “All About Me Memory Kit” (Item #941033) was submitted for our examination and is being returned to you as requested. It consists of a scrapbook, plus a number of items to be used in decorating the scrapbook, packed together in a zippered bi-fold case measuring approximately 7” x 10½” x 2” in the closed position. The bi-fold case, whose value exceeds that of all of its contents combined, has an exterior surface of embossed plastic sheeting. A textile carrying handle is attached at the spine. The interior incorporates an open pocket on one side and a zippered mesh pouch on the opposite side.

The zippered bi-fold case is not usual packaging for a scrapbook or a scrapbook kit, and is not specially shaped or fitted for its contents. It is, however, suitable for independent use as a portable holder or carrier for miscellaneous articles (e.g., school supplies, etc.) unrelated to those with which it is sold. Therefore, the “Memory Kit” will not be regarded for tariff purposes as “goods put up in sets for retail sale,” meaning that its individual components will be classified separately. Each item is listed below, immediately followed by its applicable subheading in the Harmonized Tariff Schedule of the United States (HTS), rate of duty, and tariff description.

A 6” x 6½” x 3/8” scrapbook consisting of plain white paper pages spiral-bound between rigid paperboard covers. 4820.50.0000/ Free. (Albums for samples or for collections, of paper or paperboard.)

A plastic stencil suitable for use in drawing various shapes. 9017.20.8080/ 4.6% (Other drawing, marking-out or mathematical calculating instruments)

2 ballpoint gel pens. 9608.10.0000/ 0.8 cents each + 5.4% (Ball point pens)

A sheet of die-cut, pressure-sensitive paper stickers printed with numerals and letters of the alphabet. 4911.99.6000/ Free (Other printed matter, printed in whole or in part by a lithographic process)

A packet of numerous small, die-cut paper shapes (“punch art”). 4823.90.8600/ Free (Other paper and paperboard, cut to size or shape)

3 foam stamps. 9611.00.0000/ 2.7% (Date, sealing or numbering stamps and the like, designed for operating in the hand)

A 3-color ink pad for use with the foam stamps. 9612.20.0000/ 3.5% (Ink pads)

Zippered bi-fold case, as described above. 4202.92.9060/ 17.6% (Other containers or cases with outer surface of sheeting of plastic or of textile materials)

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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