CLA-2-84:RR:NC:1:110 L82193
Mr. Tory Crago
ATICO International USA, Inc.
501 South Andrews Avenue
FT. Lauderdale, FL 33301
RE: The tariff classification of mini stationery sets from China
Dear Mr. Crago:
In your letter, dated January 18, 2003, you requested a tariff classification ruling.
The merchandise under consideration is five mini stationery sets. Samples and cost breakdowns were submitted. The samples will be returned to you. The sets are as follows:
C068VA00946 (four set assortments):
Tape dispenser, scissors, stapler, staples, PVC case with keychain;
Punch, stapler, tape dispenser, Notepad with keychain, PVC case;
Sharpener, scissors, three plastic clips, stapler, staples, PVC case with keychain;
Sharpener, punch, three plastic clips, tape dispenser, PVC case with keychain;
C068SA01032:
c) Sharpener, four plastic clips, tape dispenser, extra tape, hard plastic container.
Each sample contained the items listed. The sets are packaged for retail sale in either a PVC clear plastic case/bag or a hard plastic container. Three of the PVC cases have attached keychains. Set C068VA00946 (b) has a mini notepad with a keychain. The notepad is attached to the PVC case by the keychain. The staplers and punches are designed with a base for desktop use and are constructed of metal parts with a plastic covering. The staples are in stripes. The tape dispensers are constructed solely of plastic and contains a small amount of ½” wide clear tape. The pencil sharpeners are constructed of plastic with a metal cutting edge and have their own waste reservoir. They are designed for use in the hand. The clips are of plastic with metal spring type parts. All items are miniature in design. All items appear to be designed for use by young adults or children of primary school age.
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, insofar as this criterion is applicable. 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.
Under GRI 3(b), these mini stationary sets meet the definition of a set in that they are comprised of articles classifiable in different headings which have been put up together to meet the demands or needs of a specific activity such as office or schoolwork. While it is unclear whether or not each of the sets components would be used for the same “specific activity”, they do appear to be assembled to meet a particular need, namely to provide in one set a grouping of desk accessories for use by the consumer.
Based on the type of items in set C068VA00946 (b) and the cost breakdown, it appears that the mini notebook/keychain provides the essential character to this set. In NY ruling K83184 novelty notepad key rings were classified in subheading 7326.20.0070.
With regard to the remaining sets, no component appears to provide an essential character. GRI 3(c), states:
When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.
In sets C068VA00946 (a) and (c), it is the stapler, classifiable in heading 8472, which occurs last in numerical order. In set C068VA00946 (d), the punch, also classifiable in heading 8472, occurs last in numerical order. In set C068SA01032 (c) the sharpener, classifiable in heading 8214, occurs last.
The applicable subheading for the mini stationery sets C068VA00946 (a), (c) and (d) 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 mini stationery set C068VA00946 (b) will be 7326.20.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other articles of iron or steel: Articles of iron or steel wire…other.” The rate of duty will be 3.9 percent ad valorem.
The applicable subheading for set C068SA01032 (c) will be 8214.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other articles of cutlery…Paper knives, letter openers, erasing knives, pencil sharpeners (nonmechanical)….” The rate of duty will be 0.3¢ each + 4.2 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