CLA-2-48:OT:RR:NC:2:234
Ms. Sara M. Moffatt
C.H. Robinson Freight Services
1501 N. Mittel Blvd, Suite A
Wood Dale, IL 60191
RE: The tariff classification of “Happy Zoo Clip Board Set”, Item # C-HZ1207 from China.
Dear Ms. Moffatt:
In your letter dated January 7, 2014, you requested a tariff classification ruling on behalf of Industries for The Blind.
The ruling was requested on “Happy Zoo Clip Board Set”, Item # C-HZ1207. A sample was submitted and will be returned to you as requested. The “Happy Zoo Clip Board Set” consists of a notebook, clipboard, six stickers and six markers. The items are printed with the “Happy Zoo” theme which includes designs and words. The spiral bound notebook is constructed of fifty blank white sheets of paper measuring approximately 9 1/8” x 7 ¾”. The clipboard is made of rigid paperboard measuring approximately 11” x 14”. There is a plastic clip mechanism at the top of the clipboard. The stickers measuring approximately 4 ¼” x1 ¾” are made of paper and are mounted on a peel-off paper backing. The “Happy Zoo Clip Board Set” is intended to be used by children. All items are packaged together for retail sale.
General Rule of Interpretation ("GRI") 3 (b) of the Harmonized Tariff Schedule of the United States ("HTSUS") states as follows: (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. This office considers the “Happy Zoo Clip Board Set” to be a set for tariff classification purposes, with the essential character imparted by the notebook.
The applicable subheading for the “Happy Zoo Clip Board Set”, will be 4820.10.2040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting pads, binders (looseleaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers (including cover boards and book jackets) of paper or paperboard: Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles: Diaries, notebooks and address books, bound; memorandum pads, letter pads and similar articles: Other notebooks with dimension of 152.4 - 381 mm (6" - 15") inclusive (smaller side) x 222.5 - 381 mm (8.75" - 15"), inclusive (large side). 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 (646) 733-3037.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division