Mr. Kang Dong
P.O. Box 13494
Reno, NV 89507
RE: The tariff classification of desk top stationery sets from Hong Kong.
Dear Mr. Dong:
In your letter dated January 26, 1994, you requested a tariff classification ruling.
The two samples submitted with your request are desk top stationery sets. Style ST-103 is an organizer made of molded plastics, in the shape of a locomotive. The organizer incorporates several compartments in which stationery items are stored. The organizer includes a bottle of glue, an eraser, a stapler, scissors, magnifying glass, a role of pressure sensitive tape, a pencil sharpener, a ruler, and an adhesive backed paper schedeule sheet, which can be attached to the lid of one compartment.
Style ST-106 is a rectangular box with rounded corners, molded of plastics materials. The box incorporates multiple compartments, drawers and openings, and is painted with the picture of a reclining clown. The box is molded to include a hole in the center of the clown's face. A weighted tumbler pen which is rounded on both ends fits into the hole, and represents the nose of the clown. The compartments include a bottle of liquid glue, a roll of pressure sensitive tape, metal and plastic paper clips, a ruler, an eraser, a stapler, push pins, memo paper, a pen, a pencil, and a pencil sharpener.
You also request a ruling on style ST-105. Though no sample was included, according to your description and the illustrative literature, this article is identical to style ST-106, except that it is painted with the picture of an animal.
You indicate that for style ST-103 the value of the locomotive shaped box comprises 75 percent of the value of the complete article. For styles ST-105 and ST-106, the painted organizer comprises 65 percent of the value of the complete article. Each of these sets in packaged in a retail box containing illustrations of the organizer and the contents. Each of these three styles is considered to comprise goods put up in sets for retail sale, with the organizer imparting the essential character to the set.
The applicable subheading for the stationery sets will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, office and school supplies. The rate of duty will be 5.3 percent ad valorem.
This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Jean F. Maguire
New York Seaport