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NY M80087




February 3, 2006

CLA-2-48:RR:NC:SP:234 M80087

CATEGORY: CLASSIFICATION

TARIFF NO.: 4820.10.2050

Mr. Armando Rivas
One Geoffrey Way
Wayne, N.J. 07470-2030

RE: The tariff classification of a child’s stationery set from China.

Dear Mr. Rivas:

In your letter dated January 19, 2006, you requested a tariff classification ruling.

A sample identified as a “Bratz Babyz Stationery Set” (#472977) was submitted for our examination and is being returned to you as requested. It consists of the following items put up together for retail sale in a sealed plastic package with printed header card:

One 8” x 10½” notebook consisting of numerous blank, ruled sheets of white paper, spiral-bound between paperboard covers. Two 9¼” x 12” stiff, coated-paper folders with interior pockets. They are design-printed and hole-punched to fit a ring binder. One 3” x 5” spiral-bound note pad containing numerous blank, ruled sheets of white paper. Three pencils.
One small, inexpensive hand-held pencil sharpener. One eraser.
One 6” plastic ruler.
One 4” x 9” zippered pencil pouch made of design-printed plastic sheeting.

For tariff classification purposes, the above items 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 subheading.

The applicable subheading for the complete “Bratz Babyz Stationery Set” will be 4820.10.2050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for notebooks of paper or paperboard. The rate of duty will be Free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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