CLA-2-42:OT:RR:NC:N4:441
Sara M. Moffatt
C.H. Robinson Freight Services
1501 Mittel Boulevard, Suite A
Wood Dale, IL 60191
RE: The tariff classification of a pencil pouch with supplies from China
Dear Ms. Moffatt:
In your letter dated January 07, 2014, you requested a tariff classification ruling on behalf of your client, Industries for the Blind. You have submitted a sample, which we are returning to you.
Item C-HZ007, which depicts a “Happy Zoo” theme, consist of five markers, two pencils, two stickers sheets, a pencil pouch, a pencil sharpener, an eraser, and a writing pad without lines. The pencil pouch is constructed wholly of polyvinyl chloride (PVC) plastic sheeting. It is designed to provide storage, protection, portability, and organization to pencils, markers, and the other contents named above. The pouch is secured by a zipper closure and measures approximately 7.5” (W) x 3.5” (H).
In your ruling request, you suggest the components are not a set. However, for classification purposes, the components of your sample will be classified as a set. Under Explanatory Note X to General Rule of Interpretation (GRI) 3(b), a “set” for tariff classification purposes:
(a) consists of at least two different articles which are prima facie, classifiable in different headings; (b) consists of products or articles put up together to meet a particular need or carry out a specific activity; (c) are put up in a manner suitable for sale directly to users without repacking.
Your sample meets the qualifications of “goods put up in sets for retail sale.” The set consist of at least two different articles which are prima facie classifiable in different subheadings. They are put up together to meet a particular need or carry out a specific activity (in this instance writing or taking notes), and they are packed for sale directly to users without repacking.
GRI 3(b) provides that goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. In this case, it is the pencil pouch which imparts the essential character. The pencil pouch is used to store, transport, protect, and organize the other components of the set.
The applicable subheading for style item C-HZ007 will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, and similar bags, with outer surface of sheeting of plastic, other. The rate of duty will be 20 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 Vikki Lazaro at (646) 733-3041.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division