CLA-2-48:OT:RR:NC:4:434
Mr. Raffaele Natale
American Shipping Co., Inc.
250 Moonachie Road
Moonachie, NJ 07074
RE: The tariff classification of a calendar, memo pads, and pen from China
Dear Mr. Natale:
In your letter, dated March 3, 2023, you requested a tariff classification ruling on behalf of your client, Myron Corp. A detailed description and photos were provided for review.
The product under consideration is the “Myron Mesa 4 in 1 Mini Desk Calendar.” Packaged together is a spiral bound monthly desk calendar designed with a foldout base and a front tray that holds a pad of square sticky notes, five pads of small multi-colored sticky page flags, and a ballpoint pen.
A “set” is defined within the meaning of General Rule of Interpretation 3(b) (GRI 3(b)) and the Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS), which constitute the official interpretation of the tariff at the international level. EN X to 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 item under consideration does consist of multiple articles classifiable under separate headings. It is packaged together for retail sale. Therefore, it fulfills the requirements of (a) and (c) above. However, we find that it fails (b). The calendar meets a different need than the sticky notes, and they are unlikely to be used together. Since the item is not a set for customs purposes, the components will be separately classified.
The applicable subheading for the two types of sticky note pads 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 calendar will be 4910.00.6000, which provides for “Calendars, of any kind, printed, including calendar blocks: 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.
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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4820.10.2020, HTSUS, unless specifically excluded, are subject to an 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 subheading 4820.10.2020, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 4910.00.6000 and 9608.10.0000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. For goods the country of origin of which is China, at the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheadings 4910.00.6000 and 9608.10.0000, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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