CLA-2 CO:R:CT 957618 ch
Vicki Houchen
World Commerce Systems, Ltd.
P.O. Box 66593
O'Hare Field
Chicago, Illinois 60666
RE: Tariff classification of a stationery kit; memorandum pad;
essential character imparted by case.
Dear Ms. Houchen:
This is in response to your letter, dated Octer 19, 1994,
requesting tariff classification ounder Harmonized Tariff
Schedule of the United Sttes (HTSUS) for a stionery kit. A
sample was sent to this office for examination.
FACTS:
The submitted sample, style 4617, is comprised of a zippered
case with outer surface of leather, a memorandum pad slipped into
a slot on one interior wall, and various stationery articles
which are affixed to the opposite interior wall by means of
fitted elastic loops or a small pocket (e.g. scissors, pen,
pencil, ruler, tape dispenser/pencil sharpener, stapler,
highlight marker, staple remover, paper clips, staples, eraser).
The case measures approximately 8« inches by 12« inches by 1 inch
in its clsoed position.
ISSUE:
What is the proper tariff classification for the stationery
kit?
-2-
LAW AND ANALYSIS:
The kit consists of various stationery articles and a
leather folder which are individually classifiable in different
headings within the tariff schedule. These items have been
packaged so that they may be sold directly to the consumer as a
unit. General Rule of Interpretation (GRI)3(b) states in
pertinent part 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 Note
(EN) to GRI 3(b), at page 4, provides in part that:
For the purposes of this Rule, the term "goods put up in
sets for retail sale" shall
be taken to mean goods which:
(a) consist of at least two different articles which are,
prima facie, classifiable
in different headings. Therefore, for example, six
fondue forks cannot be
regarded as a set within the meaning of this Rule;
(b) consist of product or articles 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 (e.g., in boxes or cases or on boards).
The kit is comprised of articles which have been put up together
to meet the demands or needs of an office or school. The kit
gathers in one place implements for drafting, editing, collating
and organizing documents and materials. Pursuant to GRI 3(b), we
conclude that the sttionery kit qualifies as a set for
classification purposes. Therefore, the kit shall be classified
under the tariff provision for the component which imparts the
essential character to the set.
Heading 4820, HTSUS, provides in part ofr memorandum pads
and other articles of stationery, of paper or paperboard. In
prior decisions concerning similar folderes or cases imported
with paper pads, we have classified the goods as memorandum pads
of heading 4820. In these determinations, we have characterized
the cases as jackets or covers which merely emphasize the purpose
of thearticle as a place to take notes. Consequently, the pad
imparted the essential character to these items and they were
reqarded as articles "of paper or paperboard." See Headquarters
Ruling Letter (HRL) 956497, dated August 3, 1994; HRL 951076,
dated March 18, 1992.
However, in this instance the paper pad does not impart the
essential character
to the stationery kit. The role of the pad in relation to the
kit differs from the role played
by the paper in the decisions set forth above. The pad is merely
one of numerous
-3-
stationery articles which have been placed into the folder and is
no more important to
the assembled kit as, for example, the tape measure, stapler,
scissors, pen or pencil.
For this reason, we conclude that the article is not "of paper or
paperboard" and is
excluded from heading 4820.
HRL 953916, dated June 11, 1993, concerned the tariff
classification of a
stationery kit consisting of paper, note cards, envelopes, and a
bal point pen which
had been packaged in a metal tin. We noted that:
In prior rulings, we have concluded that the container
provides the essential
character to substantially similar kits or sets. See
Headquarters Ruling Letter
(HRL) 088323, dated June 7, 1991 (Pencil box containing
pens, pencils, ruler
and sharpener classified as a set, with the container
providing its essential
character); HRL 087026, dted July 24, 1990 (Pencil puch
containing pencil
ruler and eraser classified as a set, with the puch lending
its essential
character); HRL 086774, dated July 17, 1990 (Stationery and
pencil boxes
containing various items classified as a set, with the
container providing their
essential character). In these decisions, the container
imparted the essential
character to the set when it possessed one or more of the
following features:
1. It comprised a substantial portion of the bulk and
value of the set;
2. Was suitable for repeated use(even after the writing
implements and
paper were used);
3. Served a decorative or useful purpose that played an
essential role in the
marketing of the kit;
4. Was designed specifically and carefully for its
particular use.
The relative importance of these features will vary on a
case-by-case basis.
You have indicated that the leather case comprises approximately
one-third of the
value of the completed kitand exceeds the value of the pad and
any single one of the
stationery articles. The folder is attractive, durable and
serves as an organizational
tool for its contents. In light of our administrative precedent,
we are of the opinion that
the leather case imparts the essential character to the
stationery kit.
Containers for stationery sets have sometimes been
classified in heading 4202,
HTSUS. See HRL 087026, dated July 24, 1990; HRL 084960, dated
September 28,
1989. The heading provides for:
-4-
Trunks, suitcases, vanity cases, attache cases, briefcases,
school satchels
spectacle cases, binocular cases, camera cases, musical
instrument cases, gun
cases, holsters and similar containers; traveling bags,
toiletry bags, knapsacks
and backpacks, handbags, shopping bags, wallets, purses, map
cases, cigarette
cases, tobacco pouches, tool bags, sports bags, bottle
cases, jewelry boxes,
leather, of sheeting of plastics, of texitle materials, of
vulcanized fiber or of
paperboard, or wholly or mainly covered with such materials
or with paper.
In totes, Incorporated v. United States, Slip Opinion 94-154, the
Court of International
Trade held that "the essential characteristics and purpose of the
Heading 4202
exemplars are to... organize, store, protect and carry various
items." Containers for
stationery kits outside the scope of heading 4202 ahve been
classified according to
their constituent materials. HRL 953916, dated June 11, 1993;
HRL 088323, dated
June 7, 1991, HRL 086774, dated July 17, 1990; HRL 084715, dated
August 24, 1989.
Heading 4202 provides in part for certain cases which are
specially shaped or
fitted to hold their contents and suitable for long-term use,.
For example, the EN tp
heading 4202, at page 613, specifies that jewelry boxes sold at
retail with their
contents must be fitted and suitable for long-term use to be
classified in the heading.
In addition, the heading sets forth exemplars, such as musical
instrument cases and
gun cases, which are usually fitted and designed for repetitive
use. Such containers
are designed to specifically accommodate their contents and
normally have no use as
general purpose carrying or storing containers. Containers
meeting this description are
designed to carry, store and protect their contents.
The instant case is fitted with elastic loops, a pocket and
a slot to hold specific
stationery articles. Moreover, the case is designed suitable for
repetitive use. Thus, it
has been designed to specifically accommodate its contents and
has no value as a
general purpose carrying or storing container. It functions as a
means by which to
carry, store and protect certain stationery articles.
Accordingly, we conclude that the
stationery kit is dexribed by heading 4202, HTSUS.
HOLDING:
The subject merchandise is classifiable under subheading
4202.91.0090,
-5-
HTSUS, which provides in part for camera cases, musical
instrument cases, gun cases,
jewelry boxes: with outer surface of leather, of composition
leather or of patent leather,
other. The applicable rate of duty is 6.3 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division