CLA-2-39:RR:NC:SP:221 G88453
Ms. Maggie Walsh
Wechter Innovative Promotional Products
167 Lovell’s Lane
Marston Mills, MA 02648
RE: The tariff classification of the “Stationery Drawer Set” from China.
Dear Ms. Walsh:
In your letter dated March 8, 2001, you requested a tariff classification ruling.
Pictures of the set and a sample of the drawer cabinet were included with your letter. The set consists of 60 polyvinyl chloride (PVC) erasers, 30 plastic stencil rulers, 30 paper bookmarks, 2 notepads and 30 pencils. These items can be stored in the plastic drawer cabinet. In their imported condition, the drawer cabinet and the above items are packaged together for retail sale.
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 2 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. Both the stationery drawer file and the erasers are provided for in subheading 3926.10.0000, HTS. According to the cost figures that you provided, the combined cost of the stationery drawer file and the erasers equals approximately 46 percent of the total cost of the articles in the set. This office considers the stationery drawer file with its contents to be a set for tariff classification purposes, with the essential character imparted by the drawer file and erasers.
The applicable subheading for the stationery drawer set will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, office or school supplies. The rate of duty will be 5.3 percent ad valorem.
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 212-637-7034.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division