CLA-2-35:RR:NC:N2:237 D80892
TARIFF NO: 3506.10.5000; 8213.00.9000; 8213.00.9000
Jeffrey R. Wilson
Wilson International Ltd.
6725 Airport Road, Suite 101
Mississauga, Ontario, Canada L4V 1V2
RE: The classification of colored glue sticks from Canada and
a scissors from China packaged together as a school kit.
Dear Ms. Wilson:
In your letter dated July 27, 1998 you requested a tariff
classification ruling on behalf of the Conros Corporation of
Ontario, Canada.
The sample, KIDSTIK School Glue Stick, consists of two glue
sticks and a BONUS scissors packaged together for retail sale in
a plastic blister pack with a cardboard backing. Each glue stick
consists of a 9 gram stick-form colored adhesive slidably mounted
in a reclosable plastic tube for dispensing. The glue consists
of an adhesive-forming synthetic polymer, a gelling agent and a
colored additive. The scissors are metal with plastic handles
and measure 5-1/4 inches long.
Classification of merchandise under the Harmonized Tariff
Schedule of the United States (HTSUS) is governed by the General
Rules of Interpretation (GRI's). The school kit does not meet
the criteria for treatment as goods put up in a set for retail
sale listed in Explanatory Note (X) to Rule 3(b) of the GRI's.
Specifically, the kit does not consist of products or articles
put up together to meet a particular need or carry out a specific
activity. In view of the foregoing, the individual items in the
school kit must be classified separately.
The applicable subheading for KIDSTIK School Glue Stick will
be 3506.10.5000, HTSUS, which provides for products suitable for
use as glues or adhesives, put up for retail sale as glues or
adhesives, not exceeding a net weight of 1 kilogram: other. The
rate of duty is 2.1 percent ad valorem.
The applicable subheading for the BONUS Scissors if valued
not over $1.75 per dozen will be 8213.00.3000, HTSUS, which
provides for scissors, tailors' shears and similar shears...
valued not over $1.75 per dozen. The rate of duty is 1.8 cents
each plus 4.5 percent ad valorem. The applicable subheading for
the BONUS Scissors if valued over $1.75 per dozen will be
8213.00.9000, HTSUS, which provides for scissors, tailors' shears
and similar shears... valued over $1.75 per dozen: other. The
rate of duty is 7.2 cents each plus 7.2 percent ad valorem.
The marking statute, section 304, Tariff Act of 1930, as
amended (19 U.S.C. 1304), provides that, unless excepted, every
article of foreign origin (or its container) imported into the
U.S. shall be marked in a conspicuous place as legibly, indelibly
and permanently as the nature of the article (or its container)
will permit, in such a manner as to indicate the ultimate
purchaser in the U.S. the English name of the country of origin
of the article. Part 134, Customs Regulations (19 CFR Part 134)
implements the country of origin marking requirements and
exceptions of 19 U.S.C. 1304.
We have examined the samples furnished with your inquiry.
Each glue stick is marked on a wrap-around label "Product of
Canada". The tang of the scissors blade is die-stamped
"Stainless China". The reverse side of the blister card is
marked "Glue Sticks are Product of Canada" and "Scissors are
Product of China". The country of origin markings on the
samples furnished would be in compliance with the applicable
marking regulations.
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 F. Cantone at 212-466-5488.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division