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NY N008973




April 20, 2007

CLA-2-42:RR:NC:N3:341

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.92.4500, 4820.10.2020

Diane Sutera
S.J. Stile Associates, LTD.
105 Morris Avenue
Springfield, NJ 07081

RE: The tariff classification of stationery sets from China

Dear Ms. Sutera:

In your letter dated March 21, 2007, you requested a tariff classification ruling on behalf of your client, Silver Goose, Inc. Your samples are being returned to you.

Style A49678 TMNT is a blister-packed eight-piece stationery set with a “Teenage Mutant Ninja Turtles™” theme. It consists of a pencil pouch, four pencils, an eraser, a pencil sharpener, and a plastic ruler. The pencil pouch is constructed wholly of polyvinyl chloride (PVC) plastic sheeting. It is secured by a zipper closure and measures approximately 8” (W) x 3.5” (H). The articles are put up together for a common activity, namely writing. They constitute “goods put in sets for retail sale” and will be classified together as a set. The essential character of this set is imparted by the pencil pouch.

The applicable subheading for the eight-piece stationery set, style A49678 TMNT, will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports and similar bags, with an outer surface of plastic sheeting, other. The rate of duty will be 20% ad valorem.

Style A749678 TMNT is a blister-packed five-piece stationery set with a “Teenage Mutant Ninja Turtles™” theme. It consists of a notepad composed of fifty 3” x 5” spiral-bound ruled paper sheets, two pencils, an easer and a pencil sharpener. The articles are put up together for a common activity, namely writing. They constitute “goods put in sets for retail sale” and will be classified together as a set. The essential character of this set is imparted by the notepad.

The applicable subheading for the five-piece stationery set, style A749678 TMNT, will be 4820.10.2020, 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 Vikki Lazaro at 646-733-3041.

Sincerely,

Robert B. Swierupski
Director,

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