CLA-2-48:OT:RR:NC:4:434
Ms. Laurel Scapicchio
BJ’s Wholesale Club, Inc.
25 Research Drive
Westborough, MA 01581
RE: The tariff classification of a Scrapbook Making Kit from China
Dear Ms. Scapicchio:
In your letter, dated June 4, 2018, you requested a classification ruling. A sample was provided for our review and will be returned, per your request.
Sku#164465, the “Just my style Super Scrapbook & Cards and more” kit is designed for decorating a customized scrapbook, diary and cards. The kit includes the following materials, per your supplied counts and dimensions, packaged in a box for retail sale:
I Scrapbook, 10” x 8 ½”, post-bound, containing 15 blank paper sheets
4 Paper cards with clear plastic envelopes, 3”x 3”
1 Diary, 7” x 5”, with 40 lined paper sheets
100 Plastic sequins
1 Ballpoint pen
1 Marker
4 Printed Paper sheets, 8” x 8”
1 Glue stick
1 Stamp
1 Pair of scissors
1 Sticker sheet
1 Sheet of paper punch outs
The supplies are not preordained to decorate any one particular item of the kit. Rather, the pens, stickers, stamps etc. can be used to decorate the scrapbook, diary or cards in any way the child wishes.
The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the international level. EN X to General Rule of Interpretation (GRI) 3(b) provides: “for the purposes of this Rule, the term "goods put up in sets for retail sale" shall be taken to mean goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put 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 scrapbook making kit consists of multiple articles classifiable under separate headings. It is packaged for retail sale. As to whether it is intended to carry out a specific activity, we look for guidance in Headquarters ruling H287531, dated 8/29/17, which allowed four separate types of art projects, all packaged together, to be considered a set for customs purposes. It was determined that the child could use the various supplies in their own imaginative way on any of the pre-printed pictures and mix and match the kits. Therefore, we conclude that the kit for decorating a scrapbook, as well as decorating a diary and cards, can be considered a set. The central unifying activity is decorating paper items.
Sets are classified according to the component, or components taken together, which can be regarded as conferring on the set as a whole its essential character. We find that scrapbook confers the essential character of this set.
The applicable subheading for the “Just my style Super Scrapbook & Cards and more” kit will be 4820.50.0000, HTSUS, which provides for Albums for samples or for collections (of paper or paperboard). 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 the World Wide Web at https://hts.usitc.gov/current.
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 Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division