CLA-2-48:OT:RR:NC:N4:234
Mr. Peter Forte
J.M. Rodgers Co., Inc.
1975 Linden Blvd.
Elmont, NY 11003
RE: The tariff classification of a “Hello Kitty Supercute Stationery Set” from China.
Dear Mr. Forte:
In your letter dated July 16, 2015, on behalf of Horizon Group USA, you requested a tariff classification ruling. The sample submitted will be returned to you.
The merchandise under consideration is a “Hello Kitty” themed stationary set. The sample is a paperboard box, which contains a plastic case with handle, scissor, notepads, paper clips, memo pad, tape holder with tape, stampers, cards, envelopes, foil envelope seals, highlighters, pens, pencils, pencil sharpener, eraser, stapler and additional staples. The small plastic is case molded in the shape of Hello Kitty’s head with handles and contains a notepad with an elastic closure, two sticker sheets and four mini pop-a- point pencils. The interior of the box includes a plastic mold insert with several different sized compartments which will then be filled with the items. The Hello Kitty themed stationary set will be imported packaged, ready for retail sale.
While all the components are packaged and sold together, the items are not considered a set for tariff purposes as they do not meet the requirements of a GRI 3(b) set. The items are not put up together to meet one particular need. Therefore, each article will be classified separately.
The applicable subheading for the HK Die Cut Eraser will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics...office or school supplies. The general rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the Tape Dispenser will be 3919.10.2030, HTSUS, which provides for Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls: In rolls of a width not exceeding 20 cm: Other: Other: Not exceeding 5 cm in width. The rate of duty will be 5.8 percent ad valorem.
The applicable subheading for the Plastic HK Head Case will be 3924.90.5650, HTSUS, which provides for Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Other: Other. The rate of duty will be 3.4 percent ad valorem.
The applicable subheading for the Mini Envelope will be 4817.10.0000, HTSUS, which provides for Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery: Envelopes. The rate of duty will be Free.
The applicable subheading for the HK Sticky Notebook with Raised Bow, Mini Die Cut Memo Pad Mini Memo Pad With Clip and Mini Notepad with Elastic Closure will be 4820.10.2060, 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 set: 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. The rate of duty will be Free.
The applicable subheading for the Mini Note Cards will be 4909.00.4000, HTSUS, which provides for Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings: Other. The rate of duty will be Free.
The applicable subheading for the Foil Envelope Seals, Puffy Stickers on PVC and Sticker Sheets will be 4911.91.4040, HTSUS, which provides for Other printed matter, including printed pictures and photographs: Other: Pictures, designs and photographs: Printed not over 20 years at time of importation: Other: Other: Other. The rate of duty will be Free.
The applicable subheading for the Mini Stapler will be 8205.59.5560, HTSUS, which provides for handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: other handtools (including glass cutters) and parts thereof: other: other: of iron or steel: other: other (including parts). The rate of duty will be 5.3% ad valorem.
The applicable subheading for the HK Shaped Scissors will be 8213.00.9000, HTSUS, which provides for scissors, tailors’ shears and similar shears, and blades and other base metal parts thereof: valued over $1.75/dozen: other (including parts). The duty rate will be 3¢ each + 3% ad valorem.
The applicable subheading for the HK Head Pencil Sharpener will be 8214.10.0000, HTSUS, which provides for Other articles of cutlery (for example, hair clippers, butchers’ or kitchen cleavers, chopping or mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files); base metal parts thereof: paper knives, letter openers, erasing knives, pencil sharpeners (nonmechanical) and blades and other parts thereof. The rate of duty will be 0.3¢ each plus 4.2% ad valorem.
The applicable subheading for the Mini Staples in Acetate Box will be 8305.20.0000, 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; staples in strips (for example, for offices, upholstery, packaging), of base metal: staples in strips, of base metal. The general rate of duty will be Free.
The applicable subheading for the HK Shaped Paper Clips will be 8305.90.3050, 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; staples in strips (for example, for offices, upholstery, packaging), of base metal: Other, including parts: Other: Paper clips, and parts thereof Other. The rate of duty will be Free.
The applicable subheading for the Mini Gel Pen w/HK Logo and Mini HK Multicolored Pen will be 9608.10.0000, HTSUS, which provides for Ball point pens. The rate of duty will be 0.8 cents each plus 5.4 percent ad valorem.
The applicable subheading for the Mini Highlighter 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.
The applicable subheading for the Mini Pop A Point Pencils will be 9609.10.0000, HTSUS, which provides for pencils and crayons, with leads encased in a rigid sheath. The rate of duty will be 14¢/gross + 4.3% ad valorem.
The applicable subheading for the Heart Shaped Stamper will be 9611.00.0000, HTSUS, which provides for date, sealing or numbering stamps and the like, (including devices for printing or embossing labels), designed for operating in the hand. The rate of duty will be 2.7 percent ad valorem.
The pencils may be subject to antidumping duties. 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 and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on "Contact Us"). You may also write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 1401 Constitution Avenue NW, Washington, DC 20230. For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on "Antidumping and Countervailing Duty" on the lower right hand side under "Investigations"), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov.
Duty rates are provided for your convenience and are subject to change. The text of the most recent TSUS 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