CLA-2-44:OT:RR:NC:2:230
Ms. Karine Gagiryan
Herbalife International of America, Inc.
950 West 190th Street
Torrance, CA 90502
RE: The tariff classification of a wooden box and pen set from China
Dear Ms. Gagiryan:
In your letter dated October 11, 2007 you requested a tariff classification ruling.
The ruling was requested on a wooden gift set consisting of a wooden box and seven pens. A sample of the set was submitted, which will be returned to you as you requested.
The box is rectangular with three distinctively rounded edges and measures approximately 10-1/2” long x 8” wide x 1-3/4” high. It has a hinged flip-open lid with a clear acrylic window. The box is made of thick maple wood and is finished with a glossy smooth coating. In addition, it incorporates a decorative inlaid wood border around the window. The inside of the box is fitted with a removable molded foam insert that holds seven ball point pens. The pens have assorted wood (maple, oak, walnut) holders that are engraved with the “Herbalife” name and logo. The inside of the box under the foam insert is not lined. The exterior of the box has a cushioned bottom. The box is not an ordinary packing container for the pens. It is a reusable household storage container designed to be placed on a desk or other furniture for storing the pens or other articles.
Although sold as a set, the wooden box and the pens are not classifiable together as a set. The box and the pens have separate functions and are not put up to carry out a specific activity together. Therefore, we agree with your opinion that the box and the pens are classifiable separately.
The applicable subheading for the wooden box described above will be 4420.90.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for jewelry boxes, silverware chests, cigar and cigarette boxes, microscope cases, tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood; other, not lined with textile fabrics. The rate of duty will be 4.3 percent ad valorem.
The applicable subheading for the pens will be 9608.10.0000, HTSUS, which provides for ball point pens. The rate of duty will be 0.8 cents each plus 5.4 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Paul Garretto at 646-733-3035.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division