161-15 Rockaway Blvd.
Jamaica, NY 11434
RE: The tariff classification of a plastic jar, a stuffed hanging heart, an eye mask, a spiral notebook, and a pencil from China.
Dear Mr. Tinelli:
In your letter dated May 15, 2000, you requested a tariff classification ruling.
You submitted a sample of a plastic jar approximately five inches square at its base and 8½ inches tall, with a plastic cover with feathers glued to it. Inside the jar are a stuffed textile heart, approximately six inches at its widest point, upon which silver-colored plastic letters have been glued spelling the words “Sleeping Beauty”; a textile sleep mask with the same writing on it; a spiral notebook, four inches by six inches, with a piece of pile fabric glued to the cover; and a pencil with feathers glued to its top. In your letter you refer to this as a set.
In order to qualify as a set for tariff purposes, the components must meet all of the following criteria as defined in the Explanatory Notes for General Rule of Interpretation 3(b). A set must:
consist of at least two different articles which are, prima facie, classifiable in different headings;
be put together to meet a particular need or carry out a specific activity;
be packed together for sale to users without repackaging.
In this case, the second criterion is not met because all of the articles contained in the plastic jar are used for different activities. Therefore, the submitted samples are not classifiable as a set for tariff purposes.
The applicable subheading for the plastic jar will be 3924.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles of plastics . . . other. The rate of duty will be 3.4 per cent ad valorem.
The applicable subheading for the notebook will be 4820.10.2050, HTS, which provides for notebooks and similar articles, of paper or paperboard . . ., other. The rate of duty will be 1.6 per cent ad valorem.
The applicable subheading for both the stuffed heart and the mask will be 6307.90.9989, HTS, which provides for other made-up articles . . . other. The rate of duty will be seven per cent ad valorem.
The applicable subheading for the pencil will be 9609.10.0000, HTS, which provides for pencils . . ., with leads encased in a rigid sheath. The rate of duty will be 14 cents per gross plus 4.3 per cent ad valorem.
Cased pencils from China may be subject to anti-dumping duties. Before you import, we recommend that you contact the International Trade Commission at:
Office of Anti-Dumping Investigations
International Trade Administration
U.S. Department of Commerce
14th Street and Constitution Avenue, N.W.
Washington, D.C. 20230
We note that the submitted sample is not marked with the country of origin. Therefore, if imported as is, the item will not meet the country of origin marking requirements as stated in 19 U.S.C. 1304. Accordingly, we would consider this item not legally marked under the provisions of 19 C.F.R. 134.11, which states, “every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit.”
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 Mitchel Bayer at 212-637-7086.
Robert B. Swierupski