CLA-2-48:OT:RR:NC:4:434
Ms. Sheila Goodrich
M-PACT Solutions
4294 Swinnea Road
P.O. Box 30209
Memphis, TN 38118
RE: The tariff classification of a stationery set from China
Dear Ms. Goodrich:
In your letter, dated March 13, 2019, you requested a tariff classification ruling on behalf of your client, Scholastics Inc. Photographs and descriptive literature were provided in lieu of samples.
The Master Stationery Set: Complex, ISBN 978-1-338-540800-6, consists of stationery items packaged together in a lidded paperboard box (cigar box style) equipped with one tray and four internal compartments. Specifically the stationery items are as follows: 12 sheets of writing paper, 12 matching envelopes, 2 sticky memo pads, 1 click pen, 2 flat erasers, Washi tape, 1 silicone paper clip, and 1 roll of stickers. In the sample shown, all items are decorated with whimsical cartoon sloths and flowers, including the box lid.
In your submission you propose classification of the items as a set in subheading 4817.30.0000, Harmonized Tariff Schedule of the United States (HTSUS). We agree. The items together qualify as a set within the meaning of GRI 3(b), in that two or more articles classifiable in separate headings are assembled to meet a particular need (writing, decorating and sending a letter) and packaged together for retail sale. The essential character of the set is imparted by the paper stationery items.
Therefore, the applicable subheading for the Master Stationery Set: Complex will be 4817.30.0000, HTSUS, which provides for “Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery.” 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 the World Wide Web at https://hts.usitc.gov/current.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 4817.30.0000, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4817.30.0000, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division