CLA-2-48:OT:RR:NC:N2:234
Mr. David P. Armbruster
Garden Ridge
19411 Atrium Place, Suite 170
Houston, TX 77084-6024
RE: The tariff classification of a three piece “Secret Message Journal Set”; a coloring note pad with scissors and marker set; a “Hair Chandelier Set”; a wood hair comb, hair brush and mirror set and a journal box set from China
Dear Mr. Armbruster:
In your letter dated September 13, 2008 you requested a tariff classification ruling. The samples which you submitted are being returned as requested.
Several samples were submitted for our review. They are described as follows:
Item number 201PR (a three piece “Secret Message Journal Set”) which includes a 4.5 x 6 inch lined journal/diary with a lock and key, a writing pen with invisible ink and a black light top, and a clip-on LED light. These items are packaged together in a disposable cardboard and plastic box for retail sale.
Item number 229PR is a self contained lap desk made of cardboard which incorporates a coloring/note pad and a cardboard case that holds scissors which are made entirely of plastics and do not have a metal working edge, six markers, lithographically printed stickers and a piece of felt that will be used as an eraser to wipe off the desk that acts as the back cover for the coloring/note pad that is approximately 3.5 inches square.
Item number 162PR (Hair Chandelier Set) contains 2 crystal scrunches, 1 ribbon scrunch constructed of woven fabric, 2 pony tail holders constructed of knit fabric, a sequin laced glass mirror, and a hair brush.
Item number 342GR contains a wood hair comb that is approximately 7 inches in length, wood hair brush that is approximately 7 inches in length and has bristles of soft plastic, a handheld framed glass mirror that measures approximately 45.604 cm 2 in the reflective area and a wood box stand, with a dial to determine what kind of hair day you will have, to hold the comb and brush. All these items are packaged in a PVC tote.
Item number 216GR (journal box set) contains a journal that measures approximately 4.5 x 6 inches, two ballpoint pens, glitter glue, lithographically printed paper based stickers, lithographically printed cardboard zodiac signs and initial disks, and spangles all packaged in a cardboard “vanity case”. All the above items have been packaged to be sold at retail as sets.
These items do not meet the definition for sets as set forth in the Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States Annotated (HTS) at the international level, state in Note X to Rule 3(b) that the term “goods put up in sets for retail sale” means goods which: (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 to carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking.
The sets fulfill the requirements of (a) and (c) above, but we believe that they fail (b). The function of each item does not join that of the others in a way that might be interpreted as meeting a particular need or carrying out a specific activity. The items may be used with each other but each item may be used alone. Each set contains items that are not related items, and is not a set for tariff purposes; therefore, each item will be separately classified.
The applicable subheading for the journals will be 4820.10.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Registers, account books, notebooks, order books . . . of paper or paperboard; albums for samples or for collections and book covers (including cover boards and book jackets) of paper or paper boards: Diaries, notebooks and address books . . . and similar articles: Diaries and address books. The rate of duty will be Free.
The applicable subheading for the “vanity case” will be 4823.90.8600, HTSUS, which provides for Other paper, paperboard, . . . cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Other: Other: Other. The rate of duty will be Free.
The applicable subheading for the lap desk which incorporates the coloring/note pad and case will be 4903.00.0000, HTSUS, which provides for Children’s picture, drawing or coloring books. The rate of duty will be Free.
The applicable subheading for the stickers will be 4911.91.2040, HTSUS, which provides for Other printed matter, including printed pictures and photographs: Other: Pictures, designs and photographs: Other: Lithographs on paper or paperboard: Not over 0.51 mm in thickness: other. The rate of duty will be Free.
The applicable subheading for the glitter glue will be 3213.90.0000, HTSUS, which provides for Artists’, students’ or signboard painters’ colors, modifying tints, amusement colors and the like in tablets, tubes, jars, bottles, pans or in similar forms or packings: other. The rate of duty will be 3.4 percent ad valorem.
The applicable subheading for the scissors 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 spangles will be 3926.90.3500, HTSUS, which provides for Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Beads, bungles and spangles, not strung (except temporarily) and not set: articles thereof, not elsewhere specified or included: other. The rate of duty will be 6.5 percent ad valorem.
The applicable subheading for the PVC tote will be 4202.92.4500, HTSUS, which provides for Trunks, suitcases . . . shopping bags . . . and similar containers, of leather, or of composition leather, of sheeting of plastics, of textile, of vulcanized fiber or of paperboard, or wholly or mainly covered with such materials or with paper: Other: With outer surface of sheeting of plastic or of textile materials: Other. The rate of duty will be 20 percent ad valorem.
The applicable subheading for the wood box stand will be 4420.90.4500, HTSUS, which provides for Wood marquetry and inlaid wood; . . . wooden articles of furniture not falling within chapter 94: Other: Other: Not lined with textile fabrics. The rate of duty will be 4.3 percent ad valorem.
The applicable subheading for the two crystal scrunches will be 5609.00.4000, HTSUS, which provides for Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not else where specified or included: Other. The rate of duty will be 3.9 percent ad valorem.
The applicable subheading for the two ponytail holders constructed of knit fabric will be 6117.80.8500, HTSUS, which provides for Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Other accessories: Other: Headbands, ponytail holders and similar articles. The rate of duty will be 14.6 percent ad valorem.
The applicable subheading for the ribbon scrunch constructed of woven fabric will be 6217.10.8500, HTSUS, which provides for Other made up clothing accessories; parts of garments or clothing accessories, other than those of heading 6212: Other: Headbands, ponytail holders and similar articles. The rate of duty will be 14.6 percent ad valorem.
The applicable subheading for the handheld framed glass mirrors will be 7009.92.1000, HTSUS, which provides for Glass mirrors, whether or not framed, including rear-view mirrors: Other: Framed: Not over 929 cm2 in reflecting area. The rate of duty will be 7.8 percent ad valorem.
The applicable subheading for the brushes will be 9603.29.4010, HTSUS, which provides for Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles),
. . . : Toothbrushes, shaving brushes, hair brushes . . . for use on the person, including such brushes constituting parts of appliances: Other: Valued not over 40 cents each: Hairbrushes. The rate of duty will be 0.2 cents each plus 7 percent ad valorem.
The applicable subheading for the ball point pens will be 9608.10.0000, HTSUS, which provides for Ballpoint pens; felt tipped and other porous- tipped pens and marker; . . . parts (including caps and clips) of the fore going articles, other than those of heading 9609: Ball point pens. The rate of duty will be 0.8 cents each plus 5.4 percent ad valorem.
The applicable subheading for the marker and invisible writing pen will be 9608.20.0000, HTSUS, which provides for Ballpoint pens; felt tipped and other porous- tipped pens and marker; . . . parts (including caps and clips) of the fore going articles, other than those of heading 9609: Felt tipped and other porous –tipped pens and markers. The rate of duty will be 4 percent ad valorem.
The applicable subheading for the comb will be 9615.19.2000, HTSUS, which provides for Combs, hair-slides and the like; . . . other than those of heading 8516, and the parts thereof: Combs, hair-slides and the like: Other: Combs: valued not over $4.50 per gross. The rate of duty will be 9.7 cents per gross plus 1.3 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 Patricia Wilson at (646) 733-3037.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division