CLA-2-84:RR:NC:1:110 K81154
Ms. Alice Liu
ATICO International USA, Inc.
P.O. Box 14368
Ft. Lauderdale, FL 33302
RE: The tariff classification of a 3 piece Stationery Set from China.
Dear Ms. Liu:
In your letter dated November 4, 2003, you requested a tariff classification ruling.
The merchandise under consideration is a 3 piece Stationery Set consisting of a #10 stapler, a box of 500 #10 staples and a staple remover. A sample of the stationery set (Item #C068VA-00409) with all three items packaged for retail sale in a plastic blister on card was submitted with your ruling request. You requested classification of the 3 piece set as well as the items shipped individually. The Stapler (Item #C068VA-00409c) is designed with a base for desktop use and constructed of metal parts with a plastic covering. The Staple Remover (Item #C068VA-00409a) is also constructed of metal parts with a plastic covering. The staples (Item #C068VA-00409b) are in stripes and packaged in a small box.
The General Rules of Interpretation (GRIs) of the Harmonized Tariff System (HTS) governs the classification of goods put up in sets for retail sale. GRI 3(b) provides, in relevant part, that goods put up for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. The Explanatory Notes (ENs) of the HTS provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. According to the ENs for GRI 3(b), “goods put up in sets for retail sale” refers to goods which: consist of at least two different articles which are, prima facie, classifiable in different headings; consist of products or articles put up together to meet a particular need or carry out a specific activity; and are put up in a manner suitable for sale directly to users without repackaging.
The 3 piece stationery set meets the definition of “goods put up in sets for retail sale.” As per GRI 3(b), classification is determined by the component, or components taken together, which confer on the set as a whole its essential character. For this particular product, the essential character is clearly the stapler.
The applicable subheading for the 3 piece Stationery Set (Item #C068VA-00409) will be 8472.90.9080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other office machines…Other: Other: Other.” The general rate of duty will be 1.8 percent ad valorem.
The applicable subheading for the Stapler (Item #C068VA-00409c) imported separately will be 8472.90.9080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other office machines…Other: Other: Other.” The general rate of duty will be 1.8 percent ad valorem.
The applicable subheading for the Staples (Item #C068VA-00409b) imported separately will be 8305.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Fittings for looseleaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, and parts thereof, of base metal; staples in strips…Staples in strips.” The general rate of duty will be free.
The applicable subheading for the Staple Remover (Item #C068VA-00409a) imported separately will be 8205.59.5560, Harmonized Tariff Schedule of the United States (HTS), which provides for “Handtools (including glass cutters) not elsewhere specified or included…Other handtool (including glass cutters) and parts thereof: Other: Other: Other: Of iron or steel: Other: Other.” The general rate of duty will be 5.3 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 Eileen S. Kaplan at 646-733-3016.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division