CLA-2-48:RR:NC:SP:234 L83150

Ms. Wanda Habrial
Binney & Smith, Inc.
1100 Church Lane
Easton, PA 18044

RE: The tariff classification of a child’s diary with accessories in a lockbox, from China.

Dear Ms. Habrial:

In your letters dated January 6 and February 25, 2005, you requested a tariff classification ruling.

A sample identified as a “Keepsake Keeper” 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:

A 5¾” x 8¼” x ½” hardbound diary whose paperboard cover is printed with the title “Secret Stuff!”

A ballpoint gel pen.

A sheet of printed paper stickers with which to decorate the diary.

Four 3” x 4” paper sleeve frames in which to store favorite photos.

Four folded paper cards in which to write secret thoughts.

A 6-3/4” x 9-3/4” x 2-3/8”(H) rigid paperboard “keeper box” that holds all of the above items. The box, which is covered with design-printed, coated paper, has a flip-open lid incorporating a metal latch closure equipped with a small key-operated padlock.

For tariff classification purposes, the above-described merchandise will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the “keeper box,” which acts as the central organizer and repository for the other items.

Accordingly, the applicable subheading for the complete “Keepsake Keeper” set will be 4823.90.6600, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) articles of coated paper or paperboard. The rate of duty will be Free.

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.


Robert B. Swierupski
National Commodity
Specialist Division