CLA-2-48:OT:RR:NC:2:234
Ms. Debbie Taylor
The Container Store
500 Freeport Parkway
Coppell, TX 75019
RE: The tariff classification of drawing pad from China
Dear Ms. Taylor:
In your letter dated July 28, 2009, you requested a tariff classification ruling.
You submitted a sample identified as a “3D Drawing Pad with 3D specs” for our examination. The two piece set contains a drawing pad of 50 sheets of paper and 3D “glasses” constructed of paper and plastic. The sheets of the drawing pad are printed with a stereoscopic graph. Looking through the 3D specs enables a viewer to see drawing or sketches in three dimensions. The stereoscopic pattern creates an illusion of depth. This item is considered to be "a set put up for retail sale," within the meaning of General Rule of Interpretation (GRI) 3. The essential character of the set is imparted by the drawing pad.
The applicable subheading for the sketch pad will be 4820.10.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Memorandum pads, letter pads and similar articles. 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 Patricia Wilson at (646) 733-3037.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division