CLA-2-96:OT:RR:NC:N2:222
Ms. Amy Morgan
Costco Wholesale Corporation 999 Lake Drive Issaquah, WA 98027
RE: The tariff classification of back-to-school supplies from China
Dear Ms. Morgan:
In your letter dated December 27, 2007 you requested a tariff classification ruling.
The submitted sample is identified as a High School Musical Back-to-School Set, item# 251992. This item consists of articles identified as follows: a “Sinch Sack” backpack, a 3-in-1 “Locker Message Center”, a dry erase marker, 4 school folders, a 6x8 spiral notebook, a 3x5 spiral memo pad, a 12” ruler, an eraser, a pencil pouch, 5 mini markers, 6 stick pens, a glue stick, a pencil sharpener and 2 push pins.
The “Sinch Sack” backpack is a drawstring backpack. You state in your letter that the backpack is constructed from 100% cotton textile material. The interior has a nylon lining and consists of a single compartment with no additional features. The backpack has double braided cords that serve as a drawstring closure and as straps that allow the bag to be worn over the shoulders and on the back. The backpack is designed to provide storage, protection, organization and portability for accessories and personal effects during travel. It measures approximately 13.5" (W) x 16" (H).
The 3-in-1 “Locker Message Center” is comprised of three sections. The top section is a mirror that appears to be made of plastic. It measures 2-7/16” by 7-1/8”. The center section is a corkboard, measuring 3-3/16” by 7-1/8”. The bottom section is a magnetic dry erase board, measuring 5-13/16” by 7-1/8”. The dry erase marker is a felt tipped marker that is fitted into a cap, which has an attached eraser that appears to be made of a felt-like material.
The 4 school folders are made of heavy paper cardstock with holes punched for inclusion into a school binder. The 6x8 spiral notebook contains 50 lined sheets of paper. The 3x5 spiral memo pad contains 25 lined sheets of paper.
The 12” ruler is made of plastic. The eraser is made of rubber. The pencil pouch is made of PVC with a zipper and holes punched for inclusion into a school binder. The 5 mini markers are felt tipped markers. The 6 stick pens are ball point pens. You have stated that the glue stick is washable and non-toxic. The pencil sharpener is plastic. The 2 push pins are inserted into the corkboard of the 3-in-1 “Locker Message Center.”
The Explanatory Notes to the Harmonized Commodity Description and Coding System, although not legally binding, are the official interpretation of the tariff at the international level. In applying the provisions of the Harmonized Tariff Schedule of the United States (HTSUS), Customs will look to the Explanatory Notes for guidance. In determining whether two or more articles imported together constitute a “set put up for retail sale” and are, therefore, classifiable under a single tariff provision, Explanatory Note X for General Rule of Interpretation (GRI) 3(b) provides the criteria as to whether the goods: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking.
In this case, the subject articles meet criteria (a) and (c) but do not meet criteria (b). It is the opinion of this office that the “Sinch Sack” backpack may be reused to hold any of a wide variety of items. Therefore, the “Sinch Sack” backpack is not put up together with the rest of the articles of this item to meet a particular need or carry out a specific activity. Consequently, all articles of this item must be classified separately.
The 3-in-1 “Locker Message Center” and the dry erase marker are considered to be composite goods within the meaning of GRI 3. Of the three component sections of the 3-in-1 “Locker Message Center” the magnetic dry erase board has the largest surface area. The eraser component of the dry erase marker is a mere adjunct to the marker itself. It enables marks made by the marker to be eliminated, in order to make room for additional marks that can be made. Therefore, it is the opinion of this office that the magnetic dry erase board provides the 3-in-1 “Locker Message Center” with the essential character and the felt tipped marker provides the dry erase marker with the essential character within the meaning of GRI 3(b).
The applicable subheading for the “Sinch Sack” backpack will be 4202.92.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports and similar bags: with outer surface of textile materials: of vegetable fibers and not of pile or tufted construction: of cotton. The rate of duty will be 6.3 percent ad valorem.
The applicable subheading for the 3-in-1 “Locker Message Center” will be 9610.00.0000, HTSUS, which provides for slates and boards, with writing or drawing surfaces, whether or not framed. The rate of duty will be 3.5 percent ad valorem.
The applicable subheading for the dry erase marker and the 5 mini markers will be 9608.20.0000, HTSUS, which provides for felt tipped and other porous-tipped pens and markers. The rate of duty will be 4 percent ad valorem.
The applicable subheading for the 4 school folders will be 4820.30.0040, HTSUS, which provides for…binders (looseleaf or other), folders, file covers…of paper or paperboard: binders (other than book covers), folders and file covers…other. The rate of duty will be free.
The applicable subheading for the 6x8 spiral notebook will be 4820.10.2050, HTSUS, which provides for…notebooks…of paper or paperboard:…notebooks…and similar articles:…notebooks…other. The rate of duty will be free.
The applicable subheading for the 3x5 spiral memo pad will be 4820.10.2020, HTSUS, which provides for…memorandum pads…of paper or paperboard:…memorandum pads, diaries and similar articles:…memorandum pads, letter pads and similar articles…memorandum pads…and similar articles.
The applicable subheading for the 12” ruler will be 9017.80.0000, HTSUS, which provides for…instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, calipers), not specified or included elsewhere in this chapter; parts and accessories thereof: other instruments. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the eraser will be 4016.92.0000, HTSUS, which provides for other articles of vulcanized rubber other than hard rubber: other: erasers. The rate of duty will be 4.2 percent ad valorem.
The applicable subheading for the pencil pouch will be 3926.10.0000, HTSUS, which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: office or school supplies. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the 6 stick 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.
The applicable subheading for the glue stick will be 3506.10.5000, HTSUS, which provides for products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg: other. The rate of duty will be 2.1 percent ad valorem.
The applicable subheading for the pencil sharpener will be 8214.10.0000, HTSUS, which provides for paper knives, letter openers, erasing knives, pencil sharpeners (nonmechanical) and blades and other parts thereof. The rate of duty will be 0.3¢ each plus 4.2% ad valorem.
The applicable subheading for the 2 push pins will be 7319.30.5010, HTSUS, which provides for…safety pins and other pins of iron or steel, not elsewhere specified or included: other pins: other…push pins. The rate of duty will be free.
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/.
The backpack falls within textile category 369. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the "Textile Status Report for Absolute Quotas" which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
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 Gary Kalus at 646-733-3055.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division