CLA-2-83:OT:RR:NC:N4:234
Ms. Martha De Castro
Bed Bath & Beyond
700 Liberty Ave.
Union, NJ 07083
RE: The tariff classification of Neon Stationery Set, Style# SYL201408150C from China
Dear Ms. De Castro:
In your letter dated January 6, 2015, on behalf of Liberty Procurement Co. Inc., you requested a tariff classification ruling.
The ruling was requested on the Neon Stationery Set, Style# SYL20148150C. A sample was submitted for our examination and will be returned to you as requested. The set consists of a plastic container that is divided into three sections. The sections contain 100 paper clips, 6 binder clips and 52 push pins respectively. The paper clip is made of steel wire coated with plastic, the binder clip is made of steel, and the push pin is made of a steel point and a plastic head. The set is contained in a PVC pouch measuring approximately 9 inches in width and 6 ½ inches in height and is put up for retail sale.
The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up 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. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. This office considers the Neon Stationery set to be a set for tariff classification purposes, with the essential character imparted by the steel clips.
The applicable subheading for the Neon Stationery Set will be 8305.90.3050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for fittings for looseleaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, and parts thereof, of base metal…other, including parts, paper clips, and parts thereof, other. The rate of duty will be free.
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 Albert Gamble at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division