CLA-2-48:OT:RR:NC:N4:434
Angel Hsieh
Pacific Island Creations Co., Ltd.
6F, No. 8, Lane 321, Yang Guang Street, Neihu District
Taipei 114
Taiwan
RE: The tariff classification of stationery sets from China.
Dear Ms. Hsieh:
In your letter dated November 20, 2023, you requested a tariff classification ruling on several stationery sets. Images were submitted in lieu of samples.
The four stationery sets under consideration each consist of blank cards with matching envelopes, packaged together in a clear polypropylene (PP) bag.
Item DAD0472 is a set of ten white cards (6.375” x 4.375”) with ten white envelopes.
Item DAD0473 is a set of ten cards (5.375” x 4.125”) with ten envelopes, and comes in two versions. The first version includes five yellow cards and five pink cards with ten brown envelopes, while the second version includes ten white cards with ten white envelopes.
Item DAD0474 is a set of eight white cards (5.5” x 4.125”) with eight envelopes. The envelopes are white with a decorative brown stripe along one side.
Item DAD0475 is a set of ten brown cards (5.75” x 4.125”) with ten brown envelopes.
The cards packaged with their envelopes are considered a set for customs purposes under General Rule of Interpretation (GRI) 3(c). 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. In this case, the cards confer the essential character of the set.
The applicable subheading for all four stationery sets, Items DAD0472, DAD0473, DAD0474 and DAD0475, will be 4817.20.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Letter cards, plain postcards and correspondence cards: Other.” The rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4817.20.4000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, 9903.88.03, in addition to subheading 4817.20.4000, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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