CLA-2-82:OT:RR:NC:N1:118
Mr. Joseph J. Kenny
Geodis USA Inc.
Once CVS Drive
Woonsocket RH 02895
RE: The tariff classification of a Mini Supply Kit from China.
Dear Mr. Kenny:
In your letter dated July 1, 2019, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy, Inc.
The submitted sample, CVS item number 378595, is described as a Mini Supply Kit. It includes the following items:
Mini hand-held stapler
Strips of extra staples
Mini hand-held paper punch
Staple remover
Scissors
Pencil sharpener
Reusable plastic tape dispenser with a roll of adhesive tape
Extra roll of adhesive tape
The items will be imported in a molded plastic case. The interior of the case is specially shaped and fitted to hold the extra roll of tape in place.
As you state in your request, given the disparate uses for the items in the kit, they do not qualify as a set under General Rule of Interpretation (GRI) 3(b). The items will be broken out and classified separately. You state that “because the nature of the kit is useful mostly for school and home use, HTS 3926.10.0000 should be considered.” However, the items, with the exception of the tape dispenser, are not made of plastic, and therefore are not classifiable in subheading 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS).
The applicable subheading for the extra roll of adhesive transparent plastic tape will be 3919.10.2030, HTSUS, which provides for Self-adhesive plates, sheets, film, tape, strip and other flat shapes, of plastics, in rolls: Other: Transparent tape not exceeding 55 meters in length, not exceeding 5 centimeters in width. The general rate of duty will be 5.8 percent ad valorem.
The applicable subheading for the reusable plastic tape dispenser and the roll of adhesive tape inside of it will be 3926.10.0000, HTSUS, which provides for Office or school supplies (of plastic). The general rate of duty will be 5.3% ad valorem.
The applicable subheading for the molded plastic case will be 4202.99.9000, HTSUS, which provides for other containers and cases, other, other, other. The general rate of duty is 20% ad valorem.
The applicable subheading for the mini hand-held paper hole punch will be 8203.40.6000, HTSUS, which provides for files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe cutters, bolt cutters, perforating punches and similar handtools, and base metal parts thereof: pipe cutters, bolt cutters, perforating punches and similar tools, and parts thereof: other. The general rate of duty will be 3.3 percent ad valorem.
The applicable subheading for the mini hand-held stapler and stapler remover 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 general rate of duty will be 5.3% ad valorem.
The applicable subheading for the scissors will be 8213.00.9000, HTSUS, which provides for scissors, tailors’ shears and similar shears, and blades and other base metal parts thereof: valued over $1.75/dozen: other (including parts). The general rate of duty will be 3¢ each + 3% ad valorem.
The applicable subheading for the pencil sharpener will be 8214.10.0000, HTSUS, which provides for other articles of cutlery (for example, hair clippers, butchers’ or kitchen cleavers, chopping or mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files); base metal parts thereof: paper knives, letter openers, erasing knives, pencil sharpeners (nonmechanical) and blades and other parts thereof. The general rate of duty will be 0.3¢ each plus 4.2% ad valorem.
The applicable subheading for the strips of staples will be 8305.20.0000, HTSUS, which provides for staples in strips, of base metal. The general rate of duty will be Free.
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). See also “Notice of Action and Request for Public Comment Concerning Proposed Determination of Action Pursuant to Section 301: China’s Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation” (June 20, 2018, 83 F.R. 28710). 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 subheadings 3919.10.2030, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.02, in addition to subheading 3919.10.2030, HTSUS, listed above.
Products of China classified under subheadings 4202.99.9000, 8203.40.6000 and 8205.59.5560, HTSUS, unless specifically excluded, are subject to the additional 25 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 subheadings 4202.99.9000, 8203.40.6000 and 8205.59.5560, 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.
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).
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 Anthony E. Grossi at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division