CLA-2-48:RR:NC:SP:234 C87369
Ms. Gladys Diaz
John T. Raia Customhouse Brokers
One Industrial Plaza
Building D
Valley Stream, N.Y. 11581
RE: The tariff classification of a blank book set with pencils,
from China.
Dear Ms. Diaz:
In your letter dated April 28, 1998, on behalf of Enchante
Accessories, Inc. (New York City), you requested a tariff
classification ruling.
A sample was submitted and will be retained for reference.
It consists of the following items, shrink-wrapped together in a
labeled cellophane package:
> A 6" x 8 1/2" notebook consisting of numerous
ruled paper pages, spiral-bound between stiff
paperboard covers.
> A 4" x 5" address book consisting of numerous
alphabetically-tabbed paper pages (suitably
lined and captioned for the entry of names,
addresses and telephone numbers), permanently
bound between stiff paperboard covers.
> Two 7" pencils consisting of leads encased in a
wooden sheath.
The exterior surfaces of all the items are covered with
matching design-printed coated paper.
With reference to General Rule of Interpretation 3(b),
Harmonized Tariff Schedule of the United States (HTS), we find
that the above-described wrapped articles constitute "goods put
up in sets for retail sale," and that the essential character is
imparted by the blank books (both of which fall in the same
eight-digit subheading).
Accordingly, the applicable subheading for the set
(identified as style P-3039, "Spiral Note Book Set") will be
4820.10.2050, HTS, which provides for notebooks of paper or
paperboard. The rate of duty will be 2.4%.
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 212-466-5733.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division