CLA-2 CO:R:C:G 086774 KWM
Ms. Mona Webster
Target Stores
33 South Sixth Street
Minneapolis, Minnesota 55440-1392
RE: Stationery gift box; Pencil box; Stationery gift set;
Pencil cup set; Stationery organizer; letter holder;
textile, cardboard, paperboard and steel; textile
covered; sets.
Dear Ms. Webster:
We have received your correspondence regarding the
classification of certain textile covered desk accessory
items. Your inquiries and samples of the subject goods were
forwarded to this office for reply. We have reviewed your
submission and our ruling follows.
FACTS:
This ruling addresses the goods submitted in five
different letters from you:
HQ 086774 - Your letter dated March 8, 1990, regarding a
"stationery gift box" (style 33-659) and a "memo box"
(style 33-648). The gift box measures approximately 6
inches by 4 inches by 2 inches, is lidded and is filled
with note paper and envelopes. The memo box measures 4
inches by 4 inches by 2 inches, is lidded, and is filled
with square sheets of memo paper. The front of the memo
box has a slot to aid in removing the paper. Both boxes
have paperboard/cardboard frames and are covered in
textile material identified as 65% polyester and 35%
cotton.
HQ 086776 - Your letter dated March 9, 1990, regarding a
"pencil box" (style 33-652). The pencil box measures 7
1/2 inches by 2 inches by 1 inch, is lidded and filled
with six standard lead/wood pencils. The pencils fill
the entire interior of the box. The box has a
paperboard/cardboard frame and is covered in textile
material identified as 65% polyester and 35% cotton.
HQ 086778 - Your letter dated March 7, 1990, regarding a
"stationery gift set" (style 33-635) and "pencil cup set"
(style 33-649). The stationery gift set is oval in
shape, measures approximately 3 1/2 inches by 6 1/2
inches by 4 inches, is lidded, and contains the following
items: a box-tie shaped memo pad, sheets of paper with
matching envelopes, pencils and a small, blank hard bound
"journal" (book). the pencil cup is cylindrical,
approximately 4 inches tall and 2 1/2 inches in diameter.
It contains 3 pencils, and a slender (2 inch by 5 inch)
note pad. Both articles have paperboard frames and are
covered with 65% polyester, 35% cotton textile fabric.
HQ 086868 - Your letter dated March 10, 1990, regarding a
"stationery organizer" (style 33-664). The stationery
organizer is a box measuring approximately 6 inches by 4
inches by 3 inches. The top of the box is lidded, and
contains envelopes tied with a ribbon. The bottom
portion of the box has a drawer filled with small writing
paper. The box has a paperboard/cardboard frame and is
covered in textile material identified as 65% polyester
and 35% cotton.
HQ 086941 - Your letter dated March 6, 1990, regarding a
"letter holder" (style 36-012). The letter holder is "U"
shaped and measures approximately 5 inches by 4 3/4
inches. It is constructed of stainless steel covered
with 65% polyester/35% cotton textile fabric. The fabric
is backed with foam and a paperboard liner.
The floral print fabric used on all of the above articles is
identical, indicating to us that each is part of a series of
desk accessories marketed and sold together. Due to the
similarity among the issues presented in all of the above
cases, we have consolidated your inquiries for classification
purposes.
ISSUE:
How is each item classified under the Harmonized Tariff
Schedule of the United States Annotated?
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of
the United States Annotated (HTSUSA) is made in accordance
with the General Rules of Interpretation (GRI's). The
systematic detail of the harmonized system is such that
virtually all goods are classified by application of GRI 1,
that is, according to the terms of the headings of the tariff
schedule and any relevant Section or Chapter Notes. In the
event that the goods cannot be classified solely on the basis
of GRI 1, and if the headings and legal notes do not otherwise
require, the remaining GRIs may be applied, taken in order.
Two headings suggest themselves for classification of the
goods at issue here. Heading 4817, HTSUSA, includes boxes, of
paper or paperboard, which contain an assortment of paper
stationery. This would appear to include the stationery gift
box, memo box, stationery organizer, and possibly the
stationery gift set, if we are to consider the box in each set
to be "of" paper or paperboard. This office has previously
determined that boxes such as these, composed of paperboard
with an outer surface of textile, are not "of" paper or
paperboard. Therefore, we have eliminated heading 4817,
HTSUSA, from consideration in all of the above cases.
Heading 4202, HTSUSA, provides for containers such as map
cases, cigarette cases, cutlery cases and other similar goods,
of certain materials, or wholly or mainly covered with such
materials. The Explanatory Notes, which constitute the
official interpretation of the tariff language at the
international level, aid in determining what attributes a
"similar container" of heading 4202, HTSUSA, must possess.
One of the Explanatory Note exemplars is "pen cases", which
might be construed to include pencil cases as well. We do not
reach this conclusion here, because we believe that even if
such is the case, goods of the type presented in HQ 086776
would not fall within the purview of heading 4202, HTSUSA.
The exemplars of both the heading and the Explanatory Notes
are more specially designed to hold and/or protect certain
items. The goods submitted in HQ 086776 are merely ordinary
decorative boxes which contain pencils. They are not ejusdem
generis to the goods of heading 4202, HTSUSA, as suggested by
exclusion (c) of the Explanatory Notes.
Since no other heading suggests itself for GRI 1
classification, we turn to the remaining GRI's. GRI 3
provides for the classification of goods put up in sets for
retail sale. The Explanatory Notes describe such sets as
possessing the following characteristics:
(a) Consist of at least two different articles which
are, prima facie, classifiable in different
headings;
(b) Consist of products or articles put up together to
meet a particular need or carry our a specific
activity, and;
(c) Are put up in manner suitable for sale directly to
users without repacking.
Criteria (a) and (c) are clearly met all of the instant cases,
except HQ 086941, the letter holder. Our analysis here
applies to each of the other samples. We will address the
letter holder of HQ 086941 below.
While it is unclear whether or not each of the set
components would be used for the same "specific activity",
they do appear to be put up together to meet a particular
need, namely to provide in one set a grouping of desk or
writing accessories for use by the consumer. It is true that
the boxes serve as storage containers, and the paper and
writing utensils are used for correspondence. It is also true
that some of the sample boxes may be used repetitively after
the original writing supplies are gone. We do not believe
however, that these differences serve as a bar to
classification as a set. As imported and as put up for retail
sale, the samples are sets of writing materials and/or desk
accessories and should be classified as such.
Having found that the goods in HQ's 086774, 086776,
086778, and 086868 are sets of GRI 3(b), the rules of
interpretation prescribe that classification "is made
according to the component, or components taken together,
which can be regarded as conferring on the set as a whole its
essential character." We find that the essential character of
these sets is imparted by the textile covered paperboard
containers. In reaching this conclusion, we have considered
several factors, including the relative weight, bulk, and
value contributions made by each of the component parts. In
addition, we note that all of the containers present in the
sample sets are suitable for repeated use after the paper or
other writing materials are used. For example, the memo box
of HQ 086774 may be refilled numerous times with ordinary
square notebook paper. The boxes of HQ's 086774, 086776,
086778 and 086868 may be restocked with paper or filled with
other items such as paper clips, stamps or small jewelry.
Further, we believe that the decorative box plays an essential
role in the marketing of these items, particularly as gift
sets. This office has determined previously that boxes such
as those presented here are classified according to the
textile component.
The letter holder of HQ 086941, as noted, is not a "set"
as classified by GRI 3(b). It is a composite good, comprised
of two or more component materials, primarily textile material
and stainless steel. As such, it is classified by that
component material which imparts essential character. It is
our opinion that essential character is imparted by the
stainless steel. The "spring" in the letter holder, which is
necessary to hold the letters in place is derived from the
stainless steel, which also provides the rigidity, weight and
presumably value to the good.
HOLDING:
The boxed sets of HQ's 086774, 086776, 086778, and
086868, described as:
Style 33-659, Stationery Gift Box
(086774)
Style 33-648, Memo Box
(086774)
Style 33-652, Pencil Box
(086776)
Style 33-635, Stationery Gift Set
(086778)
Style 33-649, Pencil Cup
(086778)
Style 33-664, Stationery Organizer
(086868)
are classified by application of GRI 3(b), the essential
character of which is imparted by the textile covered
paperboard box component of each set. Each set as a whole is
therefore considered for classification purposes an other made
up textile article, of subheading 6307.90.9050, HTSUSA. The
duty rate on these goods is 7 percent ad valorem.
The letter holder of HQ 086941 is classified by
application of GRI 3 as a composite good, the essential
character of which is imparted by the stainless steel
component. As such, the holder is considered an other
household article of stainless steel, of subheading
7323.93.0080. the rate of duty on this item is 3.4 percent ad
valorem.
Sincerely,
John A. Durant
Director
Commercial Rulings
Division