CLA-2-48:OT:RR:NC:N4:234
Ms. Dawne G. Power
Sugar Lulu LLC
P.O. Box 1313
Norwalk, CT 06854
RE: The tariff classification of “Sweet Supplies Binder Sets” from China.
Dear Ms. Power:
In your letter dated January 5, 2015, you requested a tariff classification ruling. As requested, the samples submitted will be returned to you.
Item number 3112 is described as “Sticky Notes”. The item consists of eight sticky note pads. All of the sticky pads are glued to a paperboard backing measuring approximately 5 ½ inches by 3 ¾ inches. The items are packaged in a plastic pouch measuring approximately 6 ¼ inches wide by 5 inches in height. The plastic pouch has metal rings along the bottom that allow the user to attach it to a binder.
The applicable subheading for the “Sticky-Notes” will be 4820.10.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for memorandum pads, letter pads and similar articles, of paper or paperboard. The rate of duty will be Free.
Item number 3136 is described as “Scented Highlighters”. The item consists of six different color markers. The items are packaged in a plastic pouch measuring approximately 6 ¼ inches wide by 5 inches in height. The plastic pouch has metal rings along the bottom that allow the user to attach it to a binder.
The applicable subheading for the “ Scented Highlighters” will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Pencils…crayons…pastels…: Other: Other.” The rate of duty will be Free.
Item number 3129 is described as “Yummy Erasers”. The item consists of six erasers and adhered to each eraser is a sticker depicting a dessert such as a donut, ice cream cone, cupcake, etc. The erasers are also shaped like the dessert depicted in the sticker. The items are packaged in a plastic pouch measuring approximately 6 ¼ inches wide by 5 inches in height. The plastic pouch has metal rings along the bottom that allow the user to attach it to a binder.
The applicable subheading for the “Yummy Erasers” will be 3926.10.0000, Harmonized Tariff Schedule of the United States (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% ad valorem.
Item number 3143 is described as “Hair Essentials”. The item consists of a plastic comb, plastic mirror, six metal bobby pins and four hair ties. The hair ties are textile pony tail holders constructed of 70% polyester and 30% spandex woven fabric and are knotted at the end. The items are packaged in a plastic pouch measuring approximately 6 ¼ inches wide by 5 inches in height. The plastic pouch has metal rings along the bottom that allow the user to attach it to a binder.
It is the opinion of this office that “Hair Essentials” is not a set for tariff purposes. The Explanatory Notes, which constitute the official interpretation of the HTSUS at the international level, state in Note X to Rule 3(b) that the term "goods put up in sets for retail sale" means goods which: consist of at least two different articles which are, (a) 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. The item fulfills the requirements of (a) and (c) above, but we believe that it fails (b). The function of each part does not join that of the others in a way that might be interpreted as meeting a particular need or carrying out a specific activity. The hair ties are used for holding ones hair, while the comb and mirror are used for grooming. The needs and activities are entirely independent of each other. This is a collection of related items, but is not a set for tariff purposes; therefore, each item will be separately classified.
The applicable subheading for the plastic mirror will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …toilet articles, of plastics: other:…other. The rate of duty will be 3.4% ad valorem.
The applicable subheading for the comb will be 9615.11.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Combs, hair slides and the like….: Combs, hair slides and the like: Of hard rubber or plastics: Combs: Valued not over $4.50 per gross.” The rate of duty will be 14.4 cents per gross + 2% ad valorem.
The applicable subheading for the bobby pins will be 9615.90.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof: Other: Hair pins." The rate of duty will be 5.1% ad valorem.
The applicable subheading for the hair ties will be 6217.10.8500, HTSUS, which provides for other made up clothing accessories, parts of garments or of clothing accessories, other than those of heading 6212: Accessories: Other: headbands, ponytail holders and similar articles. The rate of duty will be 14.6 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 Albert Gamble at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division