The tariff classification of “What Can A Girl Do Stationery Set”, Item# 01743, from China.

N242021 June 14, 2013 CLA-2-49:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.:4909.00.2000 Mr. Joseph D. Paterick Fashion Angels Enterprises 4353 North Richards Street Milwaukee, WI 53212 RE: The tariff classification of “What Can A Girl Do Stationery Set”, Item# 01743, from China. Dear Mr. Paterick: In your letter dated May 11, 2013, you requested a tariff classification ruling. A sample identified as “What Can A Girl Do Stationery Set”, Item# 01743, was submitted for our examination. The item consists of a notepad made of matte greyboard, one sticker sheet, one roll of ‘Tapefetti’, twelve post card stationery sheets and ten color markers. The stationery sheets can be used for postcard letter writing. The user can color and personalize the door hanger note pad . The stickers and ‘Tapefitti’ are used to decorate the postcards and notepad. General Rule of Interpretation ("GRI") 3 (b) of the Harmonized Tariff Schedule of the United States ("HTSUS") states as follows: (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. It is the determination of this office that the component of the “What A Girl Can Do Stationery Set”, that affords the article its essential character is the post card stationery sheets. The applicable subheading for the “What Can A Girl Do Stationery Set”, will be 4909.00.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings: Postcards. The rate of duty will be Free. The samples will be returned to you as per your request. 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/. 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