CBP Ruling B88822 — The tariff classification of a paper notepad and pencil, from China

Tariff classification

HTS codes: 4820.10.2020

Headings: 4820

Product description

The sample is a paper notepad, measuring about 7" x 3" x 1/8", and a pencil, imported in a sealed clear plastic bag. The plastic bag is printed with words and pictures. The words are "Pinky and the Brain", and "Wendy's (r) Kids Meal", and the pictures are of two comic characters. The notepad is printed, on its cover, and on every page, with pictures identical to that on the polybag, and with the words, "Pinky and the Brain..To Do..Take over the World!". The pencil is printed with words and designs, and is said to be coated with a substance that will change color as the pencil is handled. The polybag and the cover of the notepad are suitably printed to indicate country of origin, China. This product, pad and pencil imported in a sealed polybag, to be distributed as a promotional item to small children at hamburger outlets of Wendy's International, constitutes "goods put up in sets for retail sale" within the intendment of General Rule 3 of the General Rules for the Interpretation of the Harmonized System. Under the Rule, the component which gives this set its essential character is the notepad, and the set will be classified as such notepad.

Full text

NY B88822 September 9, 1997 CLA-2-48:RR:NC:2:234 B88822 CATEGORY: Classification TARIFF NO.: 4820.10.2020 Mr. George R. Tuttle Three Embarcadero Center (Suite 1160) San Francisco, California 94111 RE: The tariff classification of a paper notepad and pencil, from China Dear Mr. Tuttle: In your letters dated July 28, 1997, and August 21, 1997, on behalf of your client, Determined Productions, Inc., San Francisco, California, you requested a tariff classification ruling. A sample was submitted, which will be retained for reference. The sample is a paper notepad, measuring about 7" x 3" x 1/8", and a pencil, imported in a sealed clear plastic bag. The plastic bag is printed with words and pictures. The words are "Pinky and the Brain", and "Wendy's (r) Kids Meal", and the pictures are of two comic characters. The notepad is printed, on its cover, and on every page, with pictures identical to that on the polybag, and with the words, "Pinky and the Brain..To Do..Take over the World!". The pencil is printed with words and designs, and is said to be coated with a substance that will change color as the pencil is handled. The polybag and the cover of the notepad are suitably printed to indicate country of origin, China. This product, pad and pencil imported in a sealed polybag, to be distributed as a promotional item to small children at hamburger outlets of Wendy's International, constitutes "goods put up in sets for retail sale" within the intendment of General Rule 3 of the General Rules for the Interpretation of the Harmonized System. Under the Rule, the component which gives this set its essential character is the notepad, and the set will be classified as such notepad. The applicable subheading for this product will be 4820.10.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for: Memorandum pads, letter pads, and similar articles, of paper or paperboard. The rate of duty will be 2.8 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 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 this ruling, contact National Import Specialist Carl Abramowitz, at (212) 466-5733. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division

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