CLA-2-96:RR:NC:SP:233 I82721
9608.10.0000; 9615.11.4000
Mr. Juan Dominguez
Wal-Mart Stores, Inc.
Mail Stop #0410-L-32
601 N. Walton
Bentonville, AR 72716-0410
RE: The tariff classification of a “22 Piece Stationery Set” from China.
Dear Mr. Dominguez:
In your letter dated May 3, 2002, you requested a tariff classification ruling.
The submitted sample, the “22 Piece Stationery Set” Style Number A600100, consists of the following items:
2 paint brushes
6 glitter shakers
4 glitter glues
4 florescent glitter glues
6 glitter ink gel pens
6 plastic hair clips
The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of 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.
The “22 Piece Stationery Set” is not considered to be a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. Therefore, the contents must be classified separately.
Your sample is being returned as requested.
The applicable subheading for the paint brushes, if valued not over 5 cents each, will be 9603.30.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for artists’ brushes, writing brushes and similar brushes for the application of cosmetics: valued not over 5 cents each.” The rate of duty will be 2.6% ad valorem.
The applicable subheading for the paint brushes, if valued over 5 cents but not over 10 cents each, will be 9603.30.4000, HTS, which provides for artists’ brushes, writing brushes and similar brushes for the application of cosmetics: valued over 5 cents but not over 10 cents each. The rate of duty will be free.
The applicable subheading for the paint brushes, if valued over 10 cents each, will be 9603.30.6000, HTS, which provides for artists’ brushes, writing brushes and similar brushes for the application of cosmetics: valued over 10 cents each. The rate of duty will be free.
The applicable subheading for the glitter shakers will be 9505.90.4000, HTS, which provides for festive, carnival or other entertainment articles: confetti, paper spirals or streamers, party favors and noisemakers; parts and accessories thereof. The rate of duty will be free.
The applicable subheading for the glitter glues and the florescent glitter glues will be 3213.90.0000, HTS, which provides for artists’, students’ or signboard painters’ colors, modifying tints, amusement colors and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings: other. The rate of duty will be 3.4% ad valorem.
The applicable subheading for the glitter ink gel pens will be 9608.10.0000, HTS, which provides for ball point pens. The rate of duty will be 0.8 cents each plus 5.4% ad valorem.
The applicable subheading for the plastic hair clips will be 9615.11.4000, HTS, which provides for combs, hair-slides and the like: of hard rubber or plastics: other: not set with imitation pearls or imitation gemstones. The rate of duty will be 5.3% 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 Lawrence Mushinske at 646-733-3036.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division