CLA-2-48:RR:NC:SP:234 M82499
Mr. Joseph R. Hoffacker
Barthco Trade Consultants
The Navy Yard
5101 S. Broad Street
Philadelphia, PA 19112
RE: The tariff classification of a child’s stationery set from China.
Dear Mr. Hoffacker:
In your letter dated April 11, 2006, you requested a tariff classification ruling on behalf of K.B. Toys of Massachusetts, Inc.
A sample identified as a “SpongeBob 11-Piece Stationery Set” (# 70329) 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 in a sealed plastic package with printed header card:
One 8” x 10½” “theme book” (notebook) consisting of numerous blank, ruled sheets of off-white paper, spiral-bound between paperboard covers.
One 9½” x 11¾” “portfolio,” which is a stiff, design-printed, coated-paper folder with interior pockets.
One 3” x 5” spiral-bound note pad containing numerous blank, ruled sheets of off-white paper.
Three pencils.
One small, inexpensive hand-held pencil sharpener.
Three paper clips, of metal, each with a small plastic disc-shaped ornament attached to one end.
One 6” x 9½” zippered “pencil pouch,” made of design-printed plastic sheeting, hole-punched to allow placement in a 3-ring binder.
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 theme book and the note pad, both of which are classifiable in the same subheading.
The applicable subheading for the complete “SpongeBob 11-Piece Stationery 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/.
The theme book may be subject to antidumping duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W., Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification rulings issued by Customs and Border Protection.
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,
National Commodity
Specialist Division