CLA-2-48:OT:RR:NC:N5:434
Krista Fedon
OOLY, Inc.
5607 Palmer Way
Carlsbad, CA 92010
RE: The tariff classification of a writing kit from China
Dear Ms. Fedon:
In your letter, dated June 2, 2025, you requested a binding tariff classification ruling. Product information
and photos were submitted for our review.
The product under consideration is the “Blueberry Bliss Scented Writing Kit.” The kit contains a
spiral-bound journal with 160 lined pages, measuring approximately 8.5” by 5.4”. The cover of the journal
reads, “Hello Blue-tiful” against a backdrop of blueberries. Packaged in a retail box with the journal are 12
scented, color gel pens and 2 scented highlighter pens.
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance
with the General Rules of Interpretation (GRIs). The Explanatory Notes, which constitute the official
interpretation of the HTSUS at the international level, state in Note (X) to GRI Rule 3 (b) 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.
The kit does consist of articles that are classifiable in different headings, and the goods are put up together as
a retail set for journaling. Therefore, we agree that the writing kit is a set for retail sale. You propose that the
pens constitute the essential character of the kit. We disagree. The journal is the item of focus, on which the
pens are used and thoughts are recorded. We find that the lined journal imparts the essential character of the
set.
The applicable subheading for the “Blueberry Bliss Scented Writing Kit” kit will be 4820.10.2010, HTSUS,
which provides for “Diaries and address books.” The rate of duty will be free.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, 9903.01.24, in addition to
subheading 4820.10.2010, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries
will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, 9903.01.25, in addition to subheading
4820.10.2010, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 4820.10.2010, 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 4820.10.2010, 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/programs-administration/trade-remedies, 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 on the World Wide Web 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 and Border Protection
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, please contact National Import Specialist Charlene Miller at
[email protected].
Sincerely,
(for)
Steven A. Mack
Director
National Commodity Specialist Division