NY 866323: The tariff classification of a Juvenile Desk Set from China.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                        
                              NY 866323
                             Aug 29 1991
CLA-2-48:S:N1:234: 866323  

CATEGORY:  Classification

TARIFF NO.: 4820.90.0000

Ms. Mona Webster
Target Stores
33 South Sixth Street, 
P.O. Box 1392  
Minneapolis, Minnesota 55440-1392

RE:  The tariff classification of a Juvenile Desk Set from China.

Dear Ms. Webster:

     In your letter dated August 16, 1991,  you requested a
tariff classification ruling.       
  
     A sample was submitted, which will be retained for
reference.  It is a nine piece set consisting of a 10 1/2 x 5 1/2
blotter, 2 x 2 x 3 pencil cup, 4 pencils, 2 7/8 x 4 address book,
a bound note pad, and a six-panel photo card.  All items except
the pencils are made completely of paper or paperboard, and the
set is shrink-wrapped for sale at retail.

     For tariff classification purposes, this product is
considered to be "goods put up in sets for retail sale", and will
take its classification and rate of duty from that component
which imparts to the set its essential character.  (See, for
example, our Headquarters' letter to you, HQ 086774, dated July
17, 1990.)     

     In our opinion, the essential character of the subject
Juvenile Desk Set is imparted to it by the large blotter
component.

     The applicable subheading for the Juvenile Desk Set will be,
4820.90.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for Other (than certain enumerated)
articles of stationery, of paper or paperboard.  The rate of duty
will be 5.3 percent ad valorem.   

     This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).

     
     A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported.  If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.



                                   Sincerely,

                                   
  
                                   Jean F. Maguire
                                   Area Director
                                   New York Seaport