CLA-2-84:RR:NC:1:110 R00854
Mr. Troy D. Crago
Atico International, USA
501 South Andrews Ave.
Fort Lauderdale, FL 33301
RE: The tariff classification of stationery sets from China.
Dear Mr. Crago:
In your letter dated September 22, 2004 you requested a tariff classification ruling.
The merchandise under consideration is two 3 piece stationery sets, item numbers C068SA00997 and C068VA00409. Item number C068SA00997 consist of a #24/6 & #26/6 plastic stapler, a pack of 1000 #24/6 staples and a staple remover. Item number C068VA00409 consist of a #10 plastic stapler, 500 #10 staples and a staple remover. Both stationery sets will be imported with all three items encased within a blister-package ready for retail sale.
The staplers are designed with a base for desktop use and are constructed of metal parts with a plastic covering available in assorted colors. The staple removers are also constructed of metal parts with plastic coverings available in assorted colors.
The General Rules of Interpretation (GRIs) of the Harmonized Tariff System (HTS) governs the classification of goods put up in sets for retail sale. GRI 3(b) provides, in relevant part, that goods put up for retail sale shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. The Explanatory Notes (ENs) of the HTS provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. According to the ENs for GRI 3(b), “goods put up in sets for retail sale” refers to goods which: consist of at least two different articles which are, prima facie, classifiable in different headings; consist of products or articles put up together to meet a particular need or carry out a specific activity; and are put up in a manner suitable for sale directly to users without repackaging. Under GRI 3(b), the 3 piece stationary sets meet the definition of a set and the stapler provides the essential character for both. Noting EN 84.72, the term “office machines” is to be taken in a wide general sense to include all machines used in offices, shops, factories, workshops, etc., for doing “office work” (i.e. work concerning the writing, recording, sorting, etc.). EN 84.72 further states that office machines are classified here only if they have a base for fixing or for placing on a table, desk, etc. Both staplers are designed with a base for desktop use, this clearly satisfies the EN’s.
The applicable subheading for the 3 piece stationery sets (Item No. C068SA00997 and C068VA00409) will be 8472.90.9080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other office machines…Other: Other: Other.” The general rate of duty will be 1.8 percent ad valorem.
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 Eileen S. Kaplan at 646-733-3016.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division