CLA-2 CO:R:C:G 083262 JLJ, 833671
Mr. Len Kreusler
Kreusler International Services, Inc.
P.O. Box 66379, AMF O'Hare
Chicago, Illinois 60666
RE: Classification of an All-In-One Organizer
Dear Mr. Kreusler:
You requested a tariff classification for an All-In-One
Organizer made in China. You submitted a sample along with your
request.
FACTS:
We assume that the All-In-One Organizer is imported and sold
as a set, since it comes packaged in a box for retail sale. It
consists of a telephone and address book of paper, a memorandum
pad of paper, a ballpoint pen and a wrap-around container with an
outer surface of plastic, to which two plastic card or picture
holders containing a paper identification card and a 1988
calendar are attached, all packaged in a cardboard box. The
organizer is of a size which will be carried in a pocket or a
handbag.
ISSUE:
What is the classification of the All-In-One Organizer under
the Harmonized Tariff Schedule of the United States Annotated
(HTSUSA)?
LAW AND ANALYSIS:
General Rule of Interpretation (GRI) 3(b), HTSUSA, states
that goods put up in sets for retail sale shall be classified as
if they consisted of the material or component which gives them
their essential character. The Explanatory Notes for GRI 3(b),
HTSUSA, define the term "goods put up in sets for retail sale" to
mean goods which:
-2-
(1) consist of at least two different
articles which are, prima facie,
classifiable in different headings,
(2) consist of products or articles
put up together to meet a
particular need or carry out a
specific activity, and
(3) are put up in a manner suitable
for sale directly to users without
repacking (e.g., in boxes or cases
or on boards).
The instant organizer includes a memorandum pad of paper
which, if imported separately, would be classified under the
provision for memorandum pads, letter pads and similar articles,
in subheading 4820.10.20, HTSUSA. It also contains a ballpoint
pen which, if imported separately, would be classified under the
eo nomine provision for ballpoint pens in subheading 9608.10.00,
HTSUSA. The first factor is met in that there are at least two
articles which are classified in different headings.
The next element of retail sets is also present in that the
articles are all intended to help the owner to organize his
activities--i.e., a telephone and address book, a memorandum pad,
a pen with which to write addresses and notes, a calendar, an
identification card and a wrap-around container with card
or picture holders.
The third and final element of retail sets is also present
in that the All-In-One Organizer is packed in a box for retail
sale.
The next question to be determined is the essential
character of the set. The Explanatory Notes state that a set's
essential character may be determined by the nature of the
component, its bulk, quantity, weight or value, or by the role of
a constituent material in relation to the use of the goods.
Clearly the only applicable criterion here is the role of the
component article in relation to the overall purpose of the set.
Viewed in this light, it is clear that the essential character of
the set is determined by the wrap-around container (with card/
picture holders) which packages the set in a convenient form and
pulls all the components together.
If the outer surface of the wrap-around container is of
reinforced or laminated plastic, it is classifiable under the
provision for wallets...and similar containers...: articles of a
kind normally carried in the pocket or in the handbag: with outer
-3-
surface of plastic sheeting: of reinforced or laminated plastics,
in subheading 4202.32.10, HTSUSA, dutiable at the general rate of
4.6 percent ad valorem plus 12.1 cents per kilogram. If the
outer surface of the wrap-around container is of other than
reinforced or laminated plastics, it is classifiable in the
provision for such articles with outer surface of plastic
sheeting: other, in subheading 4202.32.20, HTSUSA, dutiable at
the rate of 20 percent ad valorem.
HOLDING:
The All-In-One Organizer is a set put up for retail sale.
Its essential character lies in its wrap-around container. It is
classified in subheading 4202.32.10, HTSUSA, or in subheading
4202.32.20, HTSUSA, depending upon the type of plastic on the
outer surface of the wrap-around container.
Sincerely,
s
John Durant, Director
Commercial Rulings Division
6cc: A.D., N.Y. Seaport (NIS-234 and NIS-341)
JLJohnson:tj:typed 07/14/89