CLA-2-70:RR:NC:1:126 L85695
Ms. Elizabeth M. Cantu
JC Penney Purchasing Corporation
P.O. Box 10001
Dallas, Texas 75301
RE: The tariff classification of a glass flask, a brass holder, a memo pad and a pen from China
Dear Ms. Cantu:
In your letter dated June 8, 2005, you requested a tariff classification ruling. A representative sample was submitted and will be returned to you as requested.
The submitted sample, referred to as ”Flask and Memo Pad Set” - style number 1120, consists of a small glass flask with a removable black synthetic leather cover, a brass holder, a memo pad and a pen, all fitted in a black synthetic leather rectangular-shaped box. The box measures approximately 7.75 inches x 5 inches x 1.38 inches.
Although sold as a set, the products are not classifiable as a set because not all of the products are put up together to meet a particular need or carry out a specific activity. Consequently, each product is classifiable separately.
You stated in a telephone conversation that the unit value of the glass flask is not over $3.00.
The applicable subheading for the glass flask will be 7013.39.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of a kind used for table (other than drinking glasses) or kitchen purposes other than of glass-ceramics: other: other: valued not over $3 each. The rate of duty will be 22.5 percent ad valorem.
The applicable subheading for the brass memo pad holder will be 7419.99.1500, HTS, which provides for other articles of copper, other, other, containers of a kind normally carried on the person, in the pocket or in the handbag. The rate of duty will be 3 percent ad valorem.
The applicable subheading for the memo pad will be 4820.10.2020, HTS, 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 pen will be 9608.10.0000, HTS, which provides for ball point pens. The rate of duty will be 0.8 cents each plus 5.4 percent ad valorem.
The black synthetic leather box will be considered "ordinary packing" and its cost or value will be pro-rated among the articles contained.
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 Jacob Bunin at 646-733-3027.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division