CLA-2-39:OT:RR:NC:N4:421
Mr. Long Vu
Walgreen Company
304 Wilmot Road
MS #3163
Deerfield, IL 60015
RE: The tariff classification of a stationery set from China
Dear Mr. Vu:
In your letter dated July 25, 2013, you requested a tariff classification ruling.
The sample provided with your letter is identified as a stationery set, Walgreens Item Code (WIC) 314916. The assortment includes one plastic ruler, one notepad, three pencils, one plastic eraser, one pencil sharpener and one molded plastic pencil box with a detachable lid, all packaged together on a blister card. As you requested, the sample will be returned.
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 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 sample stationery assortment to be a set for tariff classification purposes, with the essential character imparted by the molded plastic pencil box.
The applicable subheading for the stationery set, WIC 314916, will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics...office or school supplies. The rate of duty will be 5.3 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/.
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 Joan Mazzola at (646) 733-3023.
Sincerely,
Myles B. Harmon
Acting Director
National Commodity Specialist Division