Ms. Mimi R. Rodriguez
PLS CHB Inc.
2150A East College Ave.
Cudahy, WI 53110
RE: The tariff classification of a “notepad gift set” from China or Taiwan.
Dear Ms. Rodriguez:
In your letter dated June 8, 2006, you requested a tariff classification ruling on behalf of Supreme Imports Ltd. (Pompano Beach, FL).
A sample identified as a “notepad gift set” was submitted for our examination. It consists of the following items put up together for sale in a clear plastic retail container:
A 5” x 7” notebook consisting of numerous lined, design-printed paper pages spiral-bound between rigid paperboard covers.
A 4” x 5½” notebook consisting of numerous lined, design-printed paper pages that are bound with glue within a heavyweight paper cover.
A 2¾” x 4” note pad consisting of numerous lined, design-printed paper pages bound with glue within a paper cover.
A “keychain notebook” consisting of a steel split-wire key ring connected by a short chain to a miniature notebook. The latter consists of numerous 1-3/8” x 1-7/8” lined, design-printed paper sheets bound with glue within a plastic-jacketed paper cover.
A ball-point pen made mostly of plastic.
You have suggested that the above-described “gift set” is classifiable in subheading 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “other articles of plastics … : office or school supplies.” We find, however, that subheading 3926.10.0000 is not applicable to any of the above-described articles because they are either made of materials other than plastics or are more specifically provided for elsewhere in the tariff schedule.
We have also considered the question of whether, for tariff purposes, this merchandise should be considered “goods put up in sets for retail sale.” A principal requirement for such sets is that their constituents must be put up together to serve a particular need or specific activity. Although most of the present items serve the activity of writing, we believe that the “notebook keychain” would be used primarily for holding keys rather than for writing. Its notebook component is too small to be practical for taking notes, writing memos, etc., and seems to serve mainly as a fob for the key ring. We thus find that since the goods under review relate to more than one need or activity, they fail to qualify as a “set” for tariff purposes, and must therefore be classified separately.
The applicable subheading for the two notebooks (5” x 7” and 4” x 5½”) will be 4820.10.2050, HTSUS, which provides for notebooks, bound, of paper or paperboard. The rate of duty will be Free.
The applicable subheading for the note pad (2¾” x 4”) will be 4820.10.2020, HTSUS, which provides for memorandum pads, letter pads and similar articles, of paper or paperboard. The rate of duty will be Free.
The applicable subheading for the complete “keychain notebook” will be 7326.20.0070, HTSUS, which provides for other (than certain enumerated) articles of iron or steel wire. The rate of duty will be 3.9%.
The applicable subheading for the pen will be 9608.10.0000, HTSUS, which provides for ball point pens. The rate of duty will be 0.8 cents each + 5.4%.
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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 Carl Abramowitz at 646-733-3037.
Robert B. Swierupski