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NY M80484




February 17, 2006

CLA-2-48:RR:NC:SP:234 M80484

CATEGORY: CLASSIFICATION

TARIFF NO.: 4820.10.2050

Ms. Diane Sutera
S.J. Stile Associates Ltd.
105 Morris Avenue
Springfield, N.J. 07081

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

Dear Ms. Sutera:

In your letter dated February 8, 2006, you requested a tariff classification ruling on behalf of Silver Goose Inc.

A sample identified as an “American Idol 10-pc. Notebook Set” (Style # A39677BAI) was submitted for our examination. It consists of the following items put up together for sale in a clear plastic retail package:

One 8” x 10½” notebook consisting of numerous blank, ruled sheets of white paper, spiral-bound between paperboard covers. One 9½” x 12” design-printed, stiff paper folder with interior pockets. 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 “American Idol 10-pc. Notebook 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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