CLA-2-42:RR:NC:TA:341 E87571
Mr. Tom Paciaffi
Coronet Brokers Corp.
P.O. Box 300764
Cargo Bkdg. 80
John F. Kennedy Int’l Airport
Jamaica, NY 11430-0764
RE: The tariff classification of a “Barbie™” zippered pouch, plastic ruler, eraser and pencil sharpener from China, GRI 3(b)
Dear Mr. Paciaffi:
In your letter dated September 14, 1999, on behalf of Pyramid Accessories, you requested a tariff classification ruling for a zippered pouch, plastic ruler, eraser and pencil sharpener put up for retail sale in a poly bag with header.
The sample submitted, identified as item number 01058, “Barbie™ Study Kit”, consists of a PVC zippered purse, a 6” plastic ruler, a rectangular non-cellular rubber eraser and plastic pencil sharpener. The purse is manufactured of unbacked, compact Polyvinyl Chloride (PVC) plastic sheeting and is of the class or kind as a generic pouch for personal effects. It measures approximately 8”(W) x 4”(H) and is primarily used to provide storage, protection, organization and portability for sundry personal effects including the stationary accessories now presented. The sample submitted is packaged with header card ready for retail sale as a unit. Your sample is being retained as part of the file.
General Rule of Interpretation (GRI) 3(a) indicates that when goods, such as the ones at issue, are classifiable in more than one heading, the heading which provides the most specific description shall be preferred to headings providing a more general description. However, when headings refer only to part of the items put up for retail sale, the headings are to be regarded as equally specific. GRI 3(b) states, in part, that 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 component which gives them their essential character. Item number 01058 is considered to be a set as provided by the Explanatory Notes, GRI 3(b), and the essential character is imparted by the PVC zippered purse.
The applicable subheading for item 01058, “Barbie study Kit”, will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of sheeting of plastic, other. The rate of duty will be 20 percent ad valorem.
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 Kevin Gorman at 212-637-7091.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division