CLA-2-90:OT:RR:NC:N4:405
Silke Rees
Master Lock Company 173 W. Forest Hill Avenue
Oak Creek, WI 53154
RE: The tariff classification of a school supply kit from China
Dear Ms. Rees:
In your letter dated June 8, 2011, you requested a tariff classification ruling. A sample was provided.
Item DYSU10AST is an assortment of school supplies comprised of the following articles: (1) a 3-hole paper punch, (2) a plastic 12-inch ruler, (3) a handheld stapler, (4) a box of replacement staples, (5) a handheld pencil sharpener, (6) a nylon zippered pouch, and (7) a “geometry set” containing a compass incorporating a mechanical pencil, a ballpoint pen, pencil lead refills (less than 1.5mm), a rectangular synthetic rubber eraser, a protractor, a 30/60° plastic triangle, a 45° plastic triangle (both triangles incorporate measurement markings in centimeter increments), and a polycarbonate plastic case specially fitted to accommodate the components of the geometry set. All of the aforementioned articles are packaged together and put up as a set for retail sale, marketed as a school supply kit. (In your submission you state that the “geometry set” includes a non-mechanical “grip” pencil, however an examination of the sample you provided shows that the article identified as a pencil is actually a ballpoint pen.) The classification of sets is governed by General Rule of Interpretation (GRI) 3(b). Harmonized System Explanatory Note (X) to GRI 3(b) states that the term “goods put up in sets for retail sale” refers to goods that (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of 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 your submission you acknowledge that while the school supply kit may meet the first and third requirements to be classified as a set for tariff purposes, it does not meet the second. The articles included within the school supply kit do not meet a particular need and can be utilized to carry out a number of different activities. As a result, the school supply kit is not classified as a set, and the individual components would have to be classified separately. However, in your request you go on to inquire as to whether the “geometry set” included with the school supply kit could be classified as a set, independent of the other components of the kit which will be classified separately. You argue that the geometry set itself does meet all of the criteria established in HS EN (X) to GRI 3(b), and opine that it could be classified as a “set” within the larger kit when classifying the components. While this office agrees that the components of the geometry set, packaged in a manner suitable for retail sale, would qualify as a set for tariff purposes if it were presented independently, it could not be classified as a set when imported as a part of this school supply kit. Customs has previously taken the position, in Headquarters Ruling Letter (HRL) 960281, dated August 22, 1997, that a group of articles put up for retail sale either qualifies as one set or fails. The letter goes on to state that “Customs will not choose items out of a particular retail grouping and determine that these specific articles are classifiable as a set while the remaining articles that do not meet the requirements for the set are classifiable separately.” A similar conclusion was reached in HRL 954815, dated January 31, 1994. In that ruling Customs determined that an assortment of goods packaged together as a “Personal Care Amenities Kit” that included a variety of goods, including a sewing kit, would all be classified separately as the components were dedicated to more than one purpose. The ruling stated that “Customs will not attempt to construct a qualifying set or sets out of a failed set. When articles put up together are determined not to form a proper set for GRI 3(b), they are classified separately.” Taking this into account, all of the components of the school supply kit, including the components in the geometry set, are to be classified separately.
The applicable subheading for the 3-hole punch will be 8472.90.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin-sorting machines, coin-counting or wrapping machines, pencil-sharpening machines, perforating or stapling machines): Other: Other: Other." The rate of duty will be 1.8% ad valorem.
The applicable subheading for the rulers, 30/60° plastic triangle, and the 45° plastic triangle will be 9017.80.0000, HTSUS, which provides for "Other" instruments for measuring length for use in the hand. The rate of duty will be 5.3% ad valorem.
The applicable subheading for the handheld stapler will be 8205.59.5560, HTSUS, which provides for handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: other handtools (including glass cutters) and parts thereof: other: other: of iron or steel: other: other (including parts). The rate of duty will be 5.3% ad valorem.
The applicable subheading for the box of replacement staples will be 8305.20.0000, HTSUS, which provides for staples in strips, of base metal. The rate of duty will be free.
The applicable subheading for the handheld 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 cents each plus 4.2% ad valorem.
The applicable subheading for the nylon zippered pouch will be 4202.92.3031, HTSUS, which provides for travel, sports, and similar bags, with outer surface of man-made textile materials. The rate of duty will be 17.6% ad valorem.
The applicable subheading for the compass will be 9017.20.8080, HTSUS, which provides for "other" drawing or marking-out instruments. The rate of duty will be 4.6% ad valorem.
The applicable subheading for the ballpoint pen 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% ad valorem.
The applicable subheading for the pencil lead refills will be 9609.20.2000, HTSUS, which provides for pencil leads, black or colored: not over 1.5 mm in maximum cross-sectional dimension. The rate of duty will be free.
The applicable subheading for the rectangular synthetic rubber eraser will be 4008.21.0000, HTSUS, which provides for plates, sheets, strip, rods and profile shapes, of vulcanized rubber other than hard rubber: of noncellular rubber: plates, sheets and strip. The rate of duty will be free.
The applicable subheading for the protractor will be 9017.20.8080, HTSUS, which provides for "other" drawing or marking-out instruments. The rate of duty will be 4.6% ad valorem
The applicable subheading for the polycarbonate plastic case will be 4202.99.9000, HTSUS, which provides for other containers and cases, other. The general rate of duty will be 20% 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 J. Sheridan at (646) 733-3012.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division