CLA-2-42:OT:RR:NC:N3:341
Gayle E. Williams
Sears Holdings Corporation
3333 Beverly Road
Hoffman Estates, IL 60179
RE: The tariff classification of backpacks with school supplies from China
Dear Ms. Williams:
In your letter dated March 2, 2009, you requested a tariff classification ruling. The samples which you submitted are being returned as requested.
Style AD6792KMT is a backpack constructed of polyester textile material. It has a front zippered pocket with fitted elastic bands that hold a ruler, two pencils, a spiral memo pad, an eraser and a pencil sharpener. The backpack is designed to provide storage, protection, organization and portability for accessories and personal effects during travel. It has a main storage compartment with a zipper closure. Two adjustable straps are permanently attached to the rear exterior of the bag which enables the user to wear the bag over the shoulders and on the back. The side exteriors each have an open mesh pocket. The backpack has a webbed carrying handle at the top and measures approximately 13” (W) x 16” (H) x 6” (D).
Style AD6773KMT is a backpack constructed of polyester textile material. It has a front mesh zippered pocket with fitted elastic bands that hold a ruler, two pencils, a spiral memo pad, an eraser and a pencil sharpener. The backpack is designed to provide storage, protection, organization and portability for accessories and personal effects during travel. It has a main storage compartment with a zipper closure. Two adjustable straps are permanently attached to the rear exterior of the bag which enables the user to wear the bag over the shoulders and on the back. The side exteriors each have an open mesh pocket. The backpack has a webbed carrying handle at the top and measures approximately 13” (W) x 16” (H) x 6” (D).
The Explanatory Notes to the Harmonized Commodity Description and Coding System, although not legally binding, are the official interpretation of the tariff at the international level. In applying the provisions of the Harmonized Tariff Schedule of the United States (HTSUS), Customs will look to the Explanatory Notes for guidance. In determining whether or not two or more articles imported together constitute a "set put up for retail sale," Explanatory Note X for General Rule of Interpretation (GRI) 3(b) provides the following criteria: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put up 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.
In this case, the subject articles meet criteria (a) and (c) but do not meet criteria (b). It is the opinion of this office that the backpacks are intended to be used to hold a wide variety of items in addition to the school supplies, such as clothing and other unrelated personal effects. Therefore, backpacks with the school supplies are not put together to meet a particular need or carry out a specific activity. Consequently, each article must be classified separately.
The applicable subheading for the backpacks will be 4202.92.3020, HTSUS, which provides for travel, sports, and similar bags, with outer surface of textile materials, other, other, of man-made fibers, backpacks. The rate of duty will be 17.6% ad valorem.
The applicable subheading for the spiral memo pad will be 4820.10.2020, HTSUS, which provides for…memorandum pads…of paper or paperboard: memorandum pads, diaries and similar articles:…memorandum pads, letter pads and similar articles…memorandum pads…and similar articles. The rate of duty will be Free.
The applicable subheading for the 6" ruler will be 9017.80.0000, HTSUS, which provides for…instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, calipers), not specified or included elsewhere in this chapter; parts and accessories thereof: other instruments. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the eraser, if made of rubber, will be 4016.92.0000, HTSUS, which provides for other articles of vulcanized rubber other than hard rubber: other: erasers. The rate of duty will be 4.2 percent ad valorem
The applicable subheading for the eraser, if made of plastic, will be 3926.10.0000, HTSUS, which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: office or school supplies. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the pencil sharpener will be 8214.10.0000, HTSUS, which provides for paper knives, letter openers, erasing knives, pencil sharpeners (non-mechanical) and blades and other parts thereof. The rate of duty will be 0.3¢ each plus 4.2% ad valorem.
The applicable subheading for the pencils will be 9609.10.0000, HTSUS, which provides for pencils…with leads encased in a rigid sheath. The rate of duty will be 14 cents per gross plus 4.3 percent ad valorem.
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 World Wide Web at http://www.usitc.gov/tata/hts/.
The pencils in question may be subject to antidumping duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them by visiting their web site at http://www.trade.gov/ia/ (click on “Contact ITA”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations” on the left hand side and then “Antidumping and countervailing duty orders” on the right hand side). You can also search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov.
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 Vikki Lazaro at (646) 733-3041.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division