CLA-2-48:RR:NC:SP:234 I86447
Ms. Terri Ursery
Garden Ridge, LLP
19411 Atrium Place, Suite 170
Houston, TX 77084-6099
RE: The tariff classification of gift sets containing stationery and other items, from China.
Dear Ms. Ursery:
In your letter dated September 6, 2002, you requested a tariff classification ruling. Samples of five shrink-wrapped “gift sets” were submitted for our examination.
Style PA1710 (“mini hat box gift set”) consists of a cylindrical (4¾” diameter by 3” high) coated-paperboard box containing two small paper note pads, a pencil, and a small coated-paperboard picture frame. The cylindrical box, which has a removable lid and a textile-cord handle, is suitable for miscellaneous desktop storage. All of the items in this set bear matching printed designs, and are evidently intended for use together as a desk accessory ensemble. This merchandise will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the box and the frame, which are classifiable in the same subheading, and which together account for a majority of the set’s overall value.
Style PA1711 (“memo caddy gift set”) consists of a compartmentalized 3½” x 7” x 4”(H) desktop receptacle that includes a quantity of note paper. The receptacle, made of coated, design-printed paperboard, features one large compartment with a flip-open lid, plus three smaller compartments that are open at the top. Two of the open compartments are meant to serve as pencil cups, while the third acts as a holder for the included paper. There is also a small drawer. This product will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the paperboard receptacle.
The applicable subheading for styles PA1710 and PA1711 will be 4823.90.6600, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of coated paper or paperboard. The rate of duty will be 1.1%.
The next two styles are groups of items that in our view do not all relate to a single need or activity. For tariff purposes, they will not be considered “goods put up in sets for retail sale,” meaning that the individual items will be classified separately. The contents of the respective styles are listed below, with each item immediately followed by its applicable subheading and duty rate in the Harmonized Tariff Schedule of the United States (HTS).
Style PA1717 (“basket/stationery gift set”):
20 rectangular sheets (6” x 8”) of design-printed writing paper. 4811.90.9000/ 1.1% (Other surface-decorated or printed paper in rectangular sheets).
20 paper envelopes. 4817.10.0000/ 0.8% (Envelopes of paper or paperboard).
2 note pads. 4820.10.2020/ 0.8% (Memorandum pads, letter pads and similar articles, of paper or paperboard).
4” x 6” photo album containing plastic-sleeve pages. 3924.90.5500/ 3.4% (Other household articles of plastics).
6” pencil. 9609.10.0000/ 14 cents per gross + 4.3% (Pencils and crayons, with leads encased in a rigid sheath). The merchandise in question may be subject to antidumping duties. A list of AD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W., Washington, DC 20230. Written decisions regarding the scope of AD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification rulings issued by Customs.
A rectangular, iron wire basket that contains all of the above items. It measures about 7” x 7” x 7”, and is suitable for multipurpose household use. 7323.99.9060/ 3.4% (Table, kitchen or other household articles and parts thereof, of iron or steel…Other).
Style PA175 (“hat box gift set”):
Loose-leaf photo album containing plastic-sleeve pages capable of holding 60 4” x 6” photos. 3924.90.5500/ 3.4% (Other household articles of plastics).
A photo frame, of coated paperboard, that will display a 4” x 6” photo. 4823.90.6600/ 1.1% (Other articles of coated paper or paperboard).
10 rectangular sheets (6” x 8”) of design-printed writing paper. 4811.90.9000/ 1.1% (Other surface-decorated or printed paper in rectangular sheets).
10 paper envelopes. 4817.10.0000/ 0.8% (Envelopes of paper or paperboard).
2 pencils. 9609.10.0000/ 14 cents per gross + 4.3% (pencils and crayons, with leads encased in a rigid sheath). (Note: The pencils may be subject to antidumping duties. A list of AD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W., Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification rulings issued by Customs.)
Design-printed, coated-paperboard “hat box” that contains all of the above items. The round box, which measures about 9½” in diameter by 5½” in height, features a removable lid and a textile-cord carrying handle. It is suitable for storage of miscellaneous household items. 4823.90.6600/ 1.1% (Other articles of coated paper or paperboard).
Style PA1709 (“gold memo basket gift set”) will be addressed separately in New York Ruling I86820, to be issued at a later date. The paper included in the sample of that product has been sent to our laboratory for analysis. We will issue ruling I86820 after the laboratory has forwarded its report to us.
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 Carl Abramowitz at 646-733-3037.
Sincerely,
Robert B. Swierupski
Director,
National Commodity Specialist Division