CLA-2-48:RR:NC:SP:234 I86820
Ms. Terri Ursery
Garden Ridge, LLP
19411 Atrium Place, Suite 170
Houston, TX 77084-6099
RE: The tariff classification of a “gift set” comprised of paper, pencils and a metal basket, from China.
Dear Ms. Ursery:
In your letter dated September 6, 2002, you requested a tariff classification ruling. Samples of five shrink-wrapped “gift sets” were submitted for our examination. New York Ruling I86447, issued to you on September 27, 2002, classified four of the sets. This ruling deals with the remaining set, identified as style PA1709, “gold memo basket.” Our determination was delayed pending laboratory analysis of the memo paper included in this product. The sample is now being returned to you as requested.
Style PA1709 consists of an oval, iron-wire basket that contains eight pencils and a quantity of loose, 3” x 5” rectangular sheets of plain white paper. The wire basket, which is coated with what appears to be gold-colored paint, measures about 3” x 4½” x 4½”(H), and has two movable wire handles that arch above the top. It is suitable for multipurpose household use. The New York Customs Laboratory indicates that the paper weighs 99.6 grams per square meter, is composed of chemical bleached sulfite pulp fibers, and meets the requirements of Note 5 of Chapter 48, HTS.
Since, in our view, the items in this product do not all relate to a single need or activity, they will not be considered “goods put up in sets for retail sale” for purposes of tariff classification. Therefore, the individual items will be classified separately. The contents of style PA1709 are listed below, with each item immediately followed by its applicable subheading and duty rate in the Harmonized Tariff Schedule of the United States (HTS):
3” x 5” rectangular sheets of plain white memo paper. 4802.56.7040/ 0.6% (Uncoated paper and paperboard of a kind used for writing, printing or other graphic purposes…not containing fibers obtained by a mechanical or chemi-mechanical process…weighing 40 g/m2 or more but not more than 150 g/m2, in sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state…other).
8 pencils. 9609.10.0000/ 14 cents per gross + 4.3% (Pencils and crayons, with leads encased in a rigid sheath). The pencils may be subject to antidumping duties. A list of AD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W., Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification rulings issued by Customs.
Iron wire basket that contains the above items. 7323.99.9060/ 3.4% (Table, kitchen or other household articles and parts thereof, of iron or steel…Other).
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.
Sincerely,
Robert B. Swierupski
Director,
National Commodity Specialist Division