CLA-2-44:OT:RR:NC:4:434
Mr. John Fairbanks
Staples, The Office Superstore
500 Staples Drive
Framingham, MA 01702
RE: The tariff classification of a locker accessories kit from China
Dear Mr. Fairbanks:
In your letter, dated January 23, 2019, you requested a tariff classification ruling. A sample was provided for our review.
Item #05096-US, the “6 Piece Locker Accessories Kit,” contains various items for a school-aged child to outfit his or her school locker. Each item, except for the marker, has a flexible magnet permanently affixed to its back so it can be secured to the interior of a metal school locker. The following locker kit items are packaged together for retail sale:
One plastic storage bin, measuring 1 ½” high x 4 ½” long by 3 ½” wide.
One small mirror, which is wholly made of plastic.
Two small plastic-faced magnets for securing notes, photos etc. to the locker surface.
One miniature dry erase board with a plastic frame around the edge and a plastic clip-in holder for the dry erase marker.
One dry erase marker.
The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the international level. EN X to General Rule of Interpretation (GRI) 3(b) provides: “for the purposes of this Rule, the term "goods put up in sets for retail sale" shall be taken to mean 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 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 (e.g., in boxes or cases or on boards).” Sets are classified according to the component, or components taken together, which can be regarded as conferring on the set as a whole its essential character.
The locker kit consists of multiple articles classifiable under separate headings. It is packaged for retail sale. Therefore it fulfills the requirements of (a) and (c) above. However, we believe that it fails (b). The various items do not meet a particular need or carry out a specific activity. Consequently, each item will be separately classified.
The applicable subheading for the plastic storage bin will be 3926.10.0000, HTSUS, which provides for “Other articles of plastic… Office or school supplies.” The rate of duty will be 5.3 percent ad valorem.
The mirror is considered an article of plastic and as it is not provided for more specifically elsewhere, the applicable subheading will be 3926.90.9990, HTSUS, which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other: Other.” The rate of duty is 5.3 percent ad valorem.
The applicable subheading for each magnet will be 8505.19.3000, HTSUS, which provides for “Permanent magnets and articles intended to become permanent magnets after magnetization: Other: Other.” The rate of duty will be 4.9 percent ad valorem.
The applicable subheading for the dry erase whiteboard will be 9610.00.0000, HTSUS, which provides for “slates and boards, with writing or drawing surfaces, whether or not framed.” The rate of duty will be 3.5 percent ad valorem.
The applicable subheading for the dry erase marker will be 9608.00.0020, HTSUS, which provides for “felt tipped pens and other porous-tipped pens and markers.” The rate of duty will be 4 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.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 8505.19.3000, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8505.19.3000, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division