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NY M80356




March 7, 2006

CLA-2-48:RR:NC:SP:234 M80356

CATEGORY: CLASSIFICATION

TARIFF NO.: 4820.10.2020

Ms. Susanne Shanteau
Dollar General Corporation
100 Mission Ridge
Goodlettsville, TN 37072-2170

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

Dear Ms. Shanteau:

In your letter dated February 9, 2006, you requested a tariff classification ruling.

A sample identified as a “Kitchen Pad Gift Set” (Style # 10191) was submitted for our examination and is being returned to you as requested. It consists of several items, shrink-wrapped together for retail sale, which appear to be intended for complementary use in meal-planning activity:

One 4” x 9” “shopping list” pad, consisting of 50 sheets of paper bound with an adhesive strip along the top edge. All of the sheets are identical, printed with horizontal lines for list making; the borders have decorative designs. A small magnet is affixed to the back of the pad.

One “to do list” pad, which is the same as the above except that the heading on each page reads “To Do List.”

Twelve 4” x 6” blank paper recipe cards with design-printed borders and horizontal lines to facilitate written entries of recipe information.

One “coupon organizer,” approximately 4” x 6” x 1”, which is a wallet-style, expandable paper container with tabbed interior dividers bearing captions such as “meats,” “frozen foods,” etc. Although it has an exterior plastic coating and incorporates a self-contained elastic cord to secure it in the closed position, the item is not of substantial or durable construction.

For tariff classification purposes, the above-described items will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the two pads, which together provide the set’s chief weight and value.

Accordingly, the applicable subheading for the complete # 10191 “Kitchen Pad Gift Set” will be 4820.10.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for memorandum pads, letter pads and similar articles, 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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