CLA-2-48:RR:NC:SP:234 K87833
Mr. Ned H. Marshak
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP
399 Park Avenue, 25th Floor
New York, New York 10022-4877
RE: The tariff classification of “stationery gift sets” from China.
Dear Mr. Marshak:
In your letter dated May 27, 2004, together with a July 8, 2004 addendum signed by David S. Levy of your office, you requested a tariff classification ruling on behalf of Dan Dee International Ltd.
Three samples described as “stationery gift sets” were submitted for our examination and are being returned to you as requested. You advise that each group of articles will be imported in the retail packaging in which the set will be sold to the ultimate consumer. You contend that, for tariff purposes, these products are “goods put up in sets for retail sale” whose essential character can be ascribed in each instance to one or more paper component(s), and that each set is therefore classifiable under the single subheading applicable to such component(s).
We find, however, that each “stationery gift set” is a collection of items that do not all relate to a single particular need or specific activity. They therefore do not constitute “goods put up in sets for retail sale,” meaning that the individual components must be classified separately. Accordingly, we are listing the components of each product below, each followed by its applicable subheading in the Harmonized Tariff Schedule of the United States (HTS), immediately followed by the duty rate and tariff description.
Product Y565611-1
Ten loose, 6¾” x 9½” sheets of uncoated writing paper having design-printed borders. 4811.90.9000/ Free. (Other surface-decorated or printed paper.)
Five design-printed paper envelopes. 4817.10.0000/ Free. (Envelopes of paper.)
A 2¾” x 4” address book consisting of tabbed, captioned paper pages permanently bound between paperboard covers. 4820.10.2010/ Free. (Diaries and address books, of paper or paperboard.)
A ballpoint pen. 9608.10.0000/ 0.8 cents each + 5.4%. (Ball point pens.)
A miniature notebook/key ring. This is a 1-3/8” x 2” notebook attached by a short chain to a split ring. 7326.20.0070/ 3.9%. (Other articles of iron or steel wire.)
A 3” x 4” x 4½” paper gift bag having a fluted exterior surface and dual textile-cord carrying handles. 4819.40.0040/ Free (Other sacks and bags of paper or paperboard.)
Product Y565614
A 4” x 4½” notebook consisting of ruled paper pages spiral bound between paperboard covers. 4820.10.2050/ Free. (Notebooks of paper or paperboard.)
A 3” x 4” address book consisting of tabbed, captioned paper pages permanently bound between plastic covers. 4820.10.2010/ Free. (Diaries and address books, of paper or paperboard.)
A 2-1/8” x 4-5/8” plain paper note pad. 4820.10.2020/ Free. (Memorandum pads, letter pads and similar articles, of paper or paperboard.)
A pencil. 9609.10.0000/ 14 cents per gross + 4.3%. (Pencils and crayons, with leads encased in a rigid sheath.) [Note: The pencil 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.]
A small handheld pencil sharpener. 8214.10.0000/ 0.3 cents each + 4.2%. (Pencil sharpeners (nonmechanical).)
A small eraser, said to be of rubber. 4016.92.0000/ 4.2%. (Other articles of vulcanized rubber other than hard rubber … erasers.)
A ballpoint pen. 9608.10.0000/ 0.8 cents each + 5.4%. (Ball point pens.)
A small plastic ruler featuring a millimeter/centimeter scale. 9017.80.0000/ 5.3%. (Instruments for measuring length, for use in the hand … other instruments.)
A child’s purse, made wholly of a denim fabric of 100% cotton fibers. It has a top zipper closure, double self-material handles and a printed floral lining. 4202.22.4500/ 6.3%. (Handbags, with outer surface of sheeting of plastic or of textile materials, not of pile or tufted construction, not in part of braid, of cotton.) [This item falls within textile category 369. Based upon international textile trade agreements, products of China are not currently subject to quota and the requirement of a visa.]
Product Y401170-1
Ten loose, 6¾” x 9½” sheets of uncoated writing paper having design-printed borders. 4811.90.9000/ Free. (Other surface-decorated or printed paper.)
Five design-printed paper envelopes. 4817.10.0000/ Free. (Envelopes of paper.)
A 3¾” x 4¾” notebook consisting of ruled paper pages spiral bound between paperboard covers. 4820.10.2050/ Free. (Notebooks of paper or paperboard.)
A ballpoint pen. 9608.10.0000/ 0.8 cents each + 5.4%. (Ball point
pens.)
A miniature notebook/key ring. This is a 1-3/8” x 2” notebook attached by a short chain to a split ring. 7326.20.0070/ 3.9%. (Other articles of iron or steel wire.)
An article described as a “shoe shaped bag”. The shoe shaped bag is a novelty zippered purse in the shape and appearance of a child’s sneaker. It is made-up of an upper of textile materials in chief weight of man-made fiber textile materials. The lower portion is of a fabric consisting of a woven fabric backed cellular plastic sheeting. The cellular plastics make up the exterior surface constituent material of the lower half. The upper and lower constituent materials equally impart the character of a sneaker; therefore each component possesses equal importance. 4202.22.8050/ 17.6%. (Handbags, with outer surface of sheeting of plastic or of textile materials, with outer surface of textile materials, other, other.) [This item falls within textile category 670. Based upon international textile trade agreements, products of China are not currently subject to quota and the requirement of a visa.]
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
We note that although you proposed that all of the above products be classified as “sets” under a single HTS number, you nevertheless provided an opinion as to the proper tariff classification of all the individual components. Since some of the classifications given in this ruling differ from those you suggested, we offer the following comments by way of explanation.
You suggested that the loose sheets of design-printed writing paper should be classified in subheading 4820.10.4000, HTS, which provides for registers, account books and certain other articles of paper stationery. However, pursuant to Note 10 of Chapter 48, HTS, heading 4820 does not include loose sheets of paper. Loose, rectangular sheets of design-printed paper of the kind submitted are provided for in heading 4811, HTS.
You suggested that the mini notebooks with attached metal key rings should be classified in subheading 4820.10.20, HTS, which provides, in pertinent part, for notebooks of paper. However, Customs has generally taken the position that such items (which are composite goods) are classifiable as metal articles, since the very small size of the paper portion severely limits practical use for writing. In reality, the notebook may often serve merely as a decorative attachment for the key ring, which is functional.
You suggested that the cotton bag (of product Y565614) and the shoe-shaped bag (of product Y401170-1) should be classified within heading 6307, HTS, which provides in part for other made-up articles of textile materials.
Classification must be within the most specific provision and according to the language of the chapters and headings and their relative Notes.
Section XI, Legal Note 1(l) excludes textile goods classifiable in Heading 4202 from classification within the Section. Consideration must first be between the more specific provisions before resort to the excluded provision. Therefore, the initial issue centers on Heading 4202.
The purse portions of items Y565614 and Y401170-1 are forms of the eo nomine provided “handbags” of Heading 4202 and all forms thereof. Each possesses the useful characteristics of storage, protection, organization and portability common to the eo nomine containers of Heading 4202 and is classifiable therein. Since each purse is classifiable in heading 4202, HTS, it is not classifiable within Section XI or any of its Chapters.
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