CLA-2-48:OT:RR:NC:N4:234
Dawne Powers
Vice President, Operations
Sugar Lulu LLC
PO Box 1313
50 Washington Street, Suite 201
Norwalk, CT 06854
RE: The tariff classification of “Seal ’N Send Stationery” from China.
Dear Ms. Powers:
In your letter dated December 22, 2015, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. Illustrative literature was provided.
The sample submitted, item number 3211 is described as the Sugar Lulu “Seal ’N Send Stationery: Messy Hair Don’t Care.” The item is a spiral bound book of letters and stickers, and measures approximately 57/8 inches wide by 10¾ inches high. The item contains 40 seal and send letters, 48 printed plastic stickers and 84 clear plastic stickers. The letter is lined in the interior for the user to write a note and it folds in such a way as to become its own mailing envelope. The letter measures approximately 6 inches wide by 4¼ inches high when folded. The design-printed exterior provides spaces for an addressee, a return address and a stamp. The letter can be sealed with a sticker or clear seal. The “Seal ’N Send Stationery” will also be imported in styles: Sushi You Soon (style number 3174), Life Is Sweet (style number 3181), Good Vibes (style number 3198), Talk To The Hamsa (style number 3204), and What Happens At Camp (style number 3228).
The “Seal ’N Send Stationery” is composed of different components, and is therefore considered a composite good for tariff purposes. The merchandise concerned also appears to qualify as a “set” for tariff purposes – see the Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS), Rule 3 (b) Note X. Further, the ENs to the HTSUS, at GRI 3 (b) Note (VIII), state that “the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.” When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good.
Whether composite good or set, it is clear that the “40 seal and send letters” impart the essential character to the good, in that the use of the merchandise concerned is accomplished by the folding stationary envelopes. Accordingly, the merchandise concerned is classified in heading 4817, HTSUS.
The applicable subheading for item number 3211, Sugar Lulu “Seal ’N Send Stationery: Messy Hair Don’t Care.” will be 4817.20.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery: Letter cards, plain postcards and correspondence cards: Sheets of writing paper, with border gummed or perforated, with or without inserts, prepared for use as combination sheets and envelopes.” 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 TSUS 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 Neil H. Levy (NIS-433 and acting NIS-234) at [email protected].
Sincerely,
Deborah Marinucci
Acting Director
National Commodity Specialist Division