CLA-2-44:OT:RR:NC:2:230
Ms. Debra Dudzinski
LF USA, Inc.
1359 Broadway
21St floor
New York, NY 10018
RE: The tariff classification of a wooden mail organizer with accessories, a wooden mini cabinet mail organizer with accessories and a sewing kit from China.
Dear Ms. Dudzinski:
In your letter dated August 2, 2012, you requested a tariff classification ruling.
The ruling was requested on a wooden mail organizer with accessories, wooden mini cabinet mail organizer with accessories, and a sewing kit. Representative samples of the mail organizer (item# 379S) and sewing kit (item# 377B) were submitted for our examination and will be returned to you, as requested. A picture and descriptive literature of the mini cabinet mail organizer (item # 256C) were submitted for our review.
Item # 379S is described as a mail organizer. The organizer is a square-shaped wooden container measuring approximately 9” (H) x 6 ½” (W) x 6 1/8” deep. It consists of four 5 ¼” (W) x 1 ¼” to 1 ¾” (H) x 5 ½” deep slots. The bottom slot contains a drawer that holds various articles that are included with the organizer: 1 ball point pen, 1 pocket calculator, 1 pair scissors and 1 letter opener.
Item # 256C is described as a mini cabinet mail organizer. No measurements of the cabinet were provided. The top of the organizer is an open rectangular-shaped storage space. The bottom of the cabinet provides additional storage space. The bottom storage space is covered by a hinged door faced with a cork board and a key holder. The storage space holds various articles that are included with the cabinet: 5 ball point pens, 1 pocket calculator, 1 memo pad and 5 push pins.
For these items to be considered "goods put up in sets for retail sale," they must meet the following conditions: 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. In regard to the above criteria, this office has determined that although the subject merchandise is packaged together for retail sale, it is not put up together to meet a particular need or carry out a specific activity. These products do not constitute a set for tariff purposes and each item will be separately classified.
The applicable subheading for the wooden mail organizer and the mini cabinet mail organizer, described above, will be 4420.90.8000, HTSUS, which provides for Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94: Other: Other. The rate of duty will be 3.2 percent ad valorem.
The applicable subheading for the ball point pens will be 9608.10.0000, HTSUS, which provides for ball point pens. The rate of duty will be 0.8 cents each plus 5.4 percent ad valorem.
The applicable subheading for the pocket calculators will be 8470.10.0040, HTSUS, which provides for Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions…: Electronic calculators capable of operation without an external source of electric power…: Display only. The rate of duty will be Free.
The applicable subheading for the scissors will be 8213.00.9000, HTSUS, which provides for scissors, tailor's shears and similar shears, valued over $1.75 per dozen, other. The rate of duty will be 3 cents each plus 3 percent ad valorem.
The applicable subheading for the memo pad will be 4820.10.2020, HTSUS, which provides for Memorandum pads, letter pads and similar articles. The rate of duty will be Free.
The applicable subheading for the letter opener will be 8214.10.0000, HTSUS, which provides for other articles of cutlery (for example, hair clippers, butchers’ or kitchen cleavers, chopping or mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files); base metal parts thereof: paper knives, letter openers, erasing knives, pencil sharpeners (nonmechanical) 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 5 push pins will be 7319.30.5010, HTSUS, which provides for…safety pins and other pins of iron or steel, not elsewhere specified or included: other pins: other…push pins. The rate of duty will be free.
Item# 377B is described as a floral sewing caddy with 79 piece sewing accessory set. The kit consists of twelve spools of thread in multiple colors, self-threading needles, a cotton pin cushion, a plastic thimble, measuring tape, scissors, seam ripper, tracing wheel, ten color pins tailor’s chalk, safety pins, one roll of elastic, snap fasteners, hooks eyes & loops, buttons and a plastic needle threader. The components of the kit are kept in textile caddy .The caddy is held up by an iron wire stand that expands when opened. The caddy measures approximately 8 ½” (W) x 6” (L) x 5 ½” deep (when expanded).
This item is considered to be “goods put up in sets for retail sale” within the meaning of General Rule of Interpretation (GRI) 3. It is the textile caddy that serves to organize and store all the other included components. Therefore, it is the opinion of this office that the textile caddy provides this item with the essential character within the meaning of GRI 3(b).
The applicable subheading for the sewing kit will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% 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/.
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 Laurel Duvall at (646) 733-3035.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division