CLA-2-44:OT:RR:NC:4:434
Ms. Christi Roos
Mallory Alexander International Logistics
4294 Swinnea Rd.
Memphis, TN 38118
RE: The tariff classification of book lover’s kits from China
Dear Ms. Roos:
In your letter, dated January 27, 2020, you requested a tariff classification ruling on behalf of your client, Scholastic Inc. A sample was provided for our review.
Please note that the reading light included as part of this submission will be responded to under separate cover, ruling number N309723.
The ruling is requested on three kits, identical in their contents with the exception of the paper item (either a book, a journal or a sketchbook). The following kit items are packaged together for retail sale inside the canvas zip pouch with a paper, printed sleeve:
Either a book, a journal, or a sketch book as described here:
-- The book is a paperback novel written for grade school-aged children. It is bound and contains more than 49 pages
-- The 5” x 7” sketchbook is spiral-bound and contains 64 pages of blank paper
-- The 5” x 7” journal is spiral bound and contains 64 pages of lined paper
A “thumb page holder” of molded plastic intended to be worn on the thumb to hold the book pages open
A plastic bookmark made of clear soft vinyl PVC with tassel, 2.125” x 6.125”
A zip pouch made of solid color canvas (60% cotton and 40% polyester) with 2c printing measuring approximately 6.5" x 9.5". It is a generic zippered pouch with one interior compartment. It is of a durable construction and suitable for repetitive use.
A rectangular bookmark constructed of coated paperboard. The bookmark is coated and design-printed on one side, and is inserted into a plastic sleeve.
An enamel pin, enamel on Zinc alloy with imitation gold-plating, size: 0.75" x 0.375", designed to be worn on a “shirt, jacket or backpack.”
A “Decision pen” plastic ballpoint pen, with the words “JUST one more PAGE” printed on the outer surface of the pen. It is approximately 5 1/2 inches in length. The pen’s writing tip is exposed and retracted by engaging the push button at the article’s top.
A small LED reading light (to be ruled upon separately in N309723)
The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the international level. EN X to General Rule of Interpretation (GRI) 3(b) provides: “for the purposes of this Rule, the term "goods put up in sets for retail sale" shall be taken to mean goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put 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 (e.g., in boxes or cases or on boards).” Sets are classified according to the component, or components taken together, which can be regarded as conferring on the set as a whole its essential character.
The kits consists of multiple articles classifiable under separate headings. They are packaged for retail sale. Therefore they fulfill the requirements of (a) and (c) above. However, we believe that they fail (b). The various items do not meet a particular need or carry out a specific activity. In particular, the jewelry is inconsistent with carrying out the specific activity of reading and writing. Consequently, each item will be separately classified.
The applicable subheading for the narrative book will be 4901.99.0093, HTSUS, which provides for Printed books…Other: Other: Other: Other: Other: Containing 49 or more pages each (excluding covers). The rate of duty will be Free.
The applicable subheading for the sketchbook will be 4820.10.2020, HTSUS, which provides for Memorandum pads, letter pads and similar articles. The rate of duty will be Free.
The applicable subheading for the journal will be 4820.10.2010, HTSUS, which provides for Diaries and address books. The rate of duty will be Free.
The applicable subheading for the thumb page holder and the plastic bookmark will be 3926.10.0000, HTSUS, which provides for Office or school supplies, of plastic. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the pouch will be 4202.92.1500, HTSUS, which provides for travel, sports, and similar bags, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, of cotton. The rate of duty will be 6.3 percent ad valorem.
The applicable subheading for the paper bookmark (in the sleeve) will be 4823.90.6700, HTSUS, which provides for Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Of coated paper or paperboard: Other. The rate of duty will be Free.
You have suggested classification of the pin under subheading 7117.19.6000, HTSUS. However, in this instance, the physical characteristics of the pins indicate that they are intended to be used principally as articles of personal adornment and not as play articles. Moreover, the pins are valued over 8 cents per piece. Therefore, the applicable subheading for the pin will be 7117.19.9000, HTSUS, which provides for “Imitation jewelry: Of base metal, whether or not plated with precious metal: Other: Other: Other.” The rate of duty will be 11 percent ad valorem.
The applicable subheading for “Decision Pen” will be 9608.10.0000, HTSUS, which provides for ballpoint pens. The rate of duty will be 0.8¢ each plus 5.4 percent ad valorem.
The applicable subheading for the paper, printed packaging will be 4911.99.6000, HTSUS, which provides for Other printed articles, printed on paper in whole or in part by a lithographic process. The duty rate 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 4202.92.1500, 4820.10.20, 10, 4820.10.2020 and 4823.90.6700, HTSUS, unless specifically excluded, are subject to an additional 25 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 the correct subheading.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 9608.10.0000, HTSUS, 4911.99.6000, HTSUS, 4901.99.0093, and 71117.19.6000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to the correct subheading.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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