CLA-2-42:OT:RR:NC:N4:441
Mr. Joseph Kenny
Geodis USA Inc.
One CVS Drive, Mail Code 5055
Woonsocket, RI 02895
RE: The tariff classification of a zippered pouch with accessories from China
Dear Mr. Kenny:
In your letter dated March 19, 2018, you requested a tariff classification ruling. You have submitted a sample, which is being returned to you under separate cover.
Item 311425, “Cotton Candy Pouch Set,” consists of a reusable PVC zippered pouch, a plastic eraser, sticky notes, lithographically printed, self-adhesive stickers, a ball point pen, and a push pencil.
Item 311425 consists of a single retail package containing articles that are classifiable under two or more separate headings or subheadings of the tariff. General Rule of Interpretation (GRI) 3 of the Harmonized Tariff Schedule of the United States (HTSUS) applies when goods are put up for sale collectively and are classifiable under two or more headings of the tariff. GRI 3(b) covers goods put up in sets for retail sale. Explanatory Note X to GRI 3(b) defines “goods put up in sets for retail sale.” Such goods: (a) consist of at least two different articles that are classifiable in different headings, (b) consist of products 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. The articles in the Cotton Candy Pouch Set fail to constitute a set for tariff classification purposes. They meet the criteria of elements (a) and (c) above. However, the articles in the sample do not consist of products put up together to meet a particular need or carry out a common specific activity. Having failed as a set in accordance with GRI 3(b), the articles in the Cotton Candy Pouch Set must be classified separately.
The applicable subheading for the zippered pouch will be 4202.92.4500, HTSUS, which provides for Travel, sport, and similar bags, with outer surface of sheeting of plastic, other. The rate of duty will be 20 percent ad valorem.
The applicable subheading for the plastic eraser will be 3926.10.0000, HTSUS, which provides for Office or school supplies (of plastic). The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the pad of sticky notes will be 4820.10.2020, HTSUS, which provides for Memorandum pads, letter pads and similar articles. The rate of duty will be free.
The applicable subheading for the lithographically printed, self-adhesive stickers will be 4911.91.2040, HTSUS, which provides for Other printed matter, including printed pictures and photographs: Other: Pictures, designs and photographs: Printed not over 20 years at time of importation: Other: Lithographs on paper or paperboard: Not over .51 mm in thickness: Other. The rate of duty will be free.
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 percent ad valorem.
The applicable subheading for the push-pencil, will be 9609.10.0000, HTSUS, which provides for Pencils and crayons, with leads encased in a rigid sheath. The rate of duty will be 14 cents per gross plus 4.3 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 the World Wide Web at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
Cased pencils from China may be subject to anti-dumping duties. Before you import, we recommend that you contact the International Trade Commission at: Office of Antidumping Investigations Import Administration International Trade Commission U.S. Department of Commerce 14th Street and Constitution Avenue, N.W. Washington, D.C. 20230. For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on "Antidumping and countervailing duty investigations"), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on "Import" and "AD/CVD").
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division