The tariff classification of Fashion Angels “Velvet B.F.F. Swap Journal”, Item# 11751, from China.

N245241 August 30, 2013 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4820.10.2010 Mr. Joseph D. Paterick Fashion Angels Enterprises 4353 North Richards Street Milwaukee, WI 53212 RE: The tariff classification of Fashion Angels “Velvet B.F.F. Swap Journal”, Item# 11751, from China. Dear Mr. Paterick: In your letter dated August 7, 2013, you requested a tariff classification ruling. The ruling was requested on Fashion Angels “Velvet B.F.F. Swap Journal”, Item# 11751. A sample was submitted for our examination. The sample consists of a children’s journal book and six color markers. The journal book measures approximately 9” (L) x 1 ¼” (W) x 14” (H). The book has a paperboard cover with a flocked velvet design and the paper sheets are colored and contain words and designs. The book is split in half with an upper and lower section. The instructions for the book state “This Half For You & This Half For Your BFF”. A child can write down his or her message in the top section of the journal and then their schoolmates or friends write in the bottom section. The users can also personalize the book by coloring the flocked velvet cover using the markers included with the book. The markers are in colors yellow, green, blue, purple, orange and pink. 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. This office considers the Fashion Angels “Velvet B.F.F. Swap Journal” to be a set for tariff classification purposes, with the essential character imparted by the journal. The applicable subheading for Fashion Angels “Velvet B.F.F. Swap Journal” will be 4820.10.2010 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 sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers (including cover boards and book jackets) of paper or paperboard: 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: Diaries and address books. The rate of duty will be free. The sample 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/. The merchandise in question may be subject to antidumping duties or countervailing duties. 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 and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov/. 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, Myles B. Harmon Acting Director National Commodity Specialist Division