CLA-2-83:OT:RR:NC:N1:121
Mr. Aaron Cullen
CVS On-site Import Client Liaison
Barthco International, division of OHL
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of an office/school supply set from China
Dear Mr. Cullen:
In your letter dated February 14, 2012, you requested a tariff classification ruling on behalf of CVS/Pharmacy. The submitted sample will be returned per your request.
The merchandise under consideration is described as a “Super Stacker Loaded 3-pack,” item number 880539. It includes 80 paper clips, 20 binder clips and 100 push pins packed in three small, stackable, plastic bins. The three bins are imported stacked together, shrink-wrapped, and ready for retail sale. Each paper clip is made of steel wire coated with plastic, each binder clip is made of steel, and each push pin is made of a steel point and a plastic head.
The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of 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. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. This office considers the Super Stacker Loaded 3-pack to be a set for tariff classification purposes, with the essential character imparted by the steel clips.
The applicable subheading for the Super Stacker Loaded 3-pack will be 8305.90.3050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for fittings for looseleaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, and parts thereof, of base metal…other, including parts, paper clips, and parts thereof, other. The rate of duty 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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 Barbara Kaiser at (646) 733-3024.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division