CLA-2 CO:R:C:G 084715 JBW
Ms. Mona Webster
Import Customs Specialist
Target Stores
33 South Sixth Street
P.O. Box 1392
Minneapolis, Minnesota 55440-1392
RE: Stationery Kit
Dear Ms. Webster:
Your letter of May 1, 1989, addressed to our New York
office, has been referred to this office for reply concerning the
classification of your stationery kit under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA).
FACTS:
The merchandise submitted for classification is a
child's "Stationery Kit," Sample 87-7. This item consists of a
rigid plastic box, two wooden pencils, a pencil sharpener, an
eraser, two plastic clips, a small memo pad, and a ruler that
has comb teeth on one edge and six stencil shapes cut out from
the body. The box has two compartments that may house the
pencils, sharpener, and eraser. The ruler will also fit within
the confines of the box. These items are packaged for retail
sale covered with clear plastic and attached to a cardboard
backing.
ISSUE:
What is the appropriate classification for the
merchandise under the HTSUSA?
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) provide the
rules for classification under the HTSUSA. GRI 1 requires that
classification be determined first according to the terms of the
headings of the tariff and any relative section or chapter notes
and, unless otherwise required, according to the remaining GRI's
taken in order.
The individual items in the sample will be imported in
a single retail package and are separately classifiable under
different headings of the Nomenclature. GRI 3 applies when goods
are classifiable under two or more headings; GRI 3(b) governs
goods put up in sets for retail sale.
The first issue to be considered under GRI 3(b) is
whether the items are put up in a set for retail sale. The
Explanatory Notes, which represent the official interpretation of
the HTSUSA at the international level, for GRI 3(b) define "goods
put up in sets for retail sale." Such goods: (a) consist of at
least two different articles that are classifiable in different
headings, (b) consist of products put up together to meet a
particular need or carry out a specific activity, and (c), are
put up in a manner suitable for sale directly to users without
repacking.
The stationery kit constitutes a set under these
criteria. The individual items are classifiable under two or
more headings and are packaged in a manner suitable for sale
directly to users without repacking. The particular purpose or
specific activity of these articles is to create a portable set
of items for writing or drawing.
GRI 3(b) requires classification of these items as if
they consisted of the component that gives them their essential
character. The Explanatory Notes state that the factor
determining essential character may vary as between different
kinds of goods. The Notes suggest such factor may be determined
by the nature of a component or material, its bulk, quantity,
weight, or value, or by the role of a constituent material in
relation to the use of the goods.
In the present case, the box imparts the essential
character of the set. The value of the box comprises
approximately one third of the total value of the entire set and
is more than twice that of the ruler, the item of the next
highest value. The bulk of the box exceeds all other items.
Finally, the box serves a central role for the set. The
pencils, eraser, sharpener, and ruler all fit into the box.
The plastic box is classifiable as a plastic box for
the conveyance of goods under Heading 3923. It is not a pencil-
or pen-holder of the type enumerated under Heading 9608.
HOLDING:
The "Stationery Kit" submitted for classification is a
set. The box imparts the essential character to the set. This
item is therefore classifiable under subheading 3923.10.0000,
HTSUSA, under the provision for plastic boxes for the conveyance
or packaging of goods with a rate of duty of 3 percent ad
valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division