The tariff classification of “Do It In Duct Tape” from China.

N241911 June 5, 2013 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.:4820.10.2060; 4202.92.3031 Ms. Lorianne Aldinger Rite Aid Pharmacy P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of “Do It In Duct Tape” from China. Dear Ms. Aldinger: In your letter dated May 8, 2013, you requested a tariff classification ruling. The first sample is identified as “Do It In Duct Tape Fashion Journal and Pen”. The item consists of a journal, pen, three sheets of fashion tape, a pair of scissors, stick-on jewels and instructions. The fashion tape and jewels are used to decorate the journal. The journal is the essential character of the set based on General Rule of Interpretation 3(b). The second sample identified as“Do It In Duct Tape Fashion Purse” consists of an unassembled shopping-style tote bag constructed of non-woven man-made textile material, sheets of decorative duct tape, a sheet of “gem” stickers, a pair of scissors, and assembly instructions. The duct tape, scissors, and stickers are used to decorate and assemble the tote bag. The tote bag, scissors, duct tape, stickers, and instructions are considered a set for tariff purposes. The tote bag is the essential character of the set based on General Rule of Interpretation 3(b). The tote bag is constructed with an outer surface of man-made textile material. It is designed to provide storage, protection, organization, and portability to personal effects during travel. The bag has an unlined interior compartment and two shoulder straps.  It is of a durable construction and suitable for repetitive use. The applicable subheading for the “Do It In Duct Tape Fashion Journal and Pen” will be 4820.10.2060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting pads, binders (looseleaf or other), folders, file covers, manifold business forms, interleaved carbon set: Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles: Diaries, notebooks and address books, bound; memorandum pads, letter pads and similar articles: Other. The rate of duty will be Free. The applicable subheading for the tote bag will be 4202.92.3031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, and similar bags, with outer surface of man-made textile materials. The rate of duty will be 17.6% ad valorem. 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 samples will be returned to you as per your request. 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 Albert Gamble at (646) 733-3037. Sincerely, Thomas J. Russo Director National Commodity Specialist Division