CLA-2-39:OT:RR:NC:N4:422
Mr. Jeremy P. Black
Jasper + Black LLC
115 North 1ST Street 2nd Floor
Minneapolis, MN 55401
RE: The tariff classification of a narrow plastic vase and a porous tipped marker from China
Dear Mr. Black:
In your undated letter which was received on December 3, 2012, you requested a tariff classification ruling.
The submitted sample is identified as Marker & Vase Set. It consists of two plastic holders, each with an adhesive back which facilitates the gripping to any smooth surface. Inserted into the aperture of one holder is a narrow popsicle-shaped clear plastic vase that measures approximately 3¾” in length and inserted into the aperture of the other holder is a porous tipped marker with a plastic body and cap that measures approximately 4½” in length. These items are all packaged together for retail sale with the trademark name “Lulalu” printed on the retail package.
The Explanatory Notes to the Harmonized Commodity Description and Coding System (ENs), although not legally binding, are the official interpretation of the tariff at the international level. In applying the provisions of the Harmonized Tariff Schedule of the United States (HTSUS), Customs will look to the ENs for guidance. In determining whether two or more articles imported together constitute a "set put up for retail sale" and are, therefore, classifiable under a single tariff provision, Explanatory Note X for General Rule of Interpretation (GRI) 3(b) provides the criteria as to whether the goods: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or 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.
In this case, the subject articles meet criteria (a) and (c) but do not meet criteria (b). The marker and the vase are not put up together to meet a particular need or carry out a specific activity. These items are not associated with one another except that someone chose to package them and offer them for sale in the same box. For example, there is no nexus, clear or otherwise, between the marker and the vase. Consequently, the marker and the vase must be classified separately.
However, the marker and the vase, each with the respective holder, are each considered to be a composite good within the meaning of GRI 3. It is the opinion of this office that the holders perform a subordinate role and the marker and the vase each provide the essential character within the meaning of GRI 3(b).
The applicable subheading for the vase and holder will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles…of plastics: other: other…other. The rate of duty will be 3.4 percent ad valorem.
The applicable subheading for the marker and holder will be 9608.20.0000, HTSUS, which provides for…felt tipped and other porous-tipped pens and markers. The rate of duty will be 4 percent ad valorem.
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 Gary Kalus at (646) 733-3055.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division