CBP Ruling B86151 — The tariff classification of a stationery kit from Taiwan

Tariff classification

Headings: 9609

GRI rules applied: GRI 1, GRI 3, GRI 3(b)

Product description

The merchandise is the 101 Dalmatians Stationery Zip Kit. The kit consists of a fitted, nylon case containing 1 rubber eraser, 6 markers, a pencil sharpener, a notebook, a ruler and 7 pencils. The General Rules of Interpretation (GRI's) provide the rules for classification under the HTSUSA. GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes and, unless otherwise required, according to the remaining GRI's taken in order. The individual items in the sample will be imported in a single retail package and are separately classifiable under different headings of the Nomenclature. GRI 3 applies when goods are classifiable under two or more headings; GRI 3(b) governs goods put up in sets for retail sale. The first issue to be considered under GRI 3(b) is whether the items are put up in a set for retail sale. The Explanatory Notes, which represent the official interpretation of the HTSUSA at the international level, for GRI 3(b) define "goods put up in sets for retail sale." Such goods: (a) consist of at least two different articles that are classifiable in different headings, (b) consist of products 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 stationery kit constitutes a set under these criteria. The individual items are classifiable under two or more headings and are packaged in a manner suitable for sale directly to users without repacking. The particular purpose or specific activity of these articles is to create a portable set of items for writing or drawing. GRI 3(b) requires classification of these items as if they consisted of the component, or components taken together, that gives them their essential character. In the opinion of this office, the essential character or this set is imparted by the writing instruments.

CBP rationale

The applicable subheading for the stationery kit will be 9609.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils and crayons, with leads encased in a rigid sheath.

Full text

NY B86151 June 12, 1997 CLA-2-96:RR:NC:MM:113 B86151 CATEGORY: Classification TARIFF NO.: 9609.10.0000 Ms. Lauren E. Hong The Disney Store, Inc. 101 North Brand Boulevard Suite 1000 Glendale, CA 91203-2671 RE: The tariff classification of a stationery kit from Taiwan Dear Ms. Hong: In your letter dated June 2, 1997, you requested a tariff classification ruling. The merchandise is the 101 Dalmatians Stationery Zip Kit. The kit consists of a fitted, nylon case containing 1 rubber eraser, 6 markers, a pencil sharpener, a notebook, a ruler and 7 pencils. The General Rules of Interpretation (GRI's) provide the rules for classification under the HTSUSA. GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes and, unless otherwise required, according to the remaining GRI's taken in order. The individual items in the sample will be imported in a single retail package and are separately classifiable under different headings of the Nomenclature. GRI 3 applies when goods are classifiable under two or more headings; GRI 3(b) governs goods put up in sets for retail sale. The first issue to be considered under GRI 3(b) is whether the items are put up in a set for retail sale. The Explanatory Notes, which represent the official interpretation of the HTSUSA at the international level, for GRI 3(b) define "goods put up in sets for retail sale." Such goods: (a) consist of at least two different articles that are classifiable in different headings, (b) consist of products 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 stationery kit constitutes a set under these criteria. The individual items are classifiable under two or more headings and are packaged in a manner suitable for sale directly to users without repacking. The particular purpose or specific activity of these articles is to create a portable set of items for writing or drawing. GRI 3(b) requires classification of these items as if they consisted of the component, or components taken together, that gives them their essential character. In the opinion of this office, the essential character or this set is imparted by the writing instruments. The applicable subheading for the stationery kit will be 9609.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils and crayons, with leads encased in a rigid sheath. The rate of duty will be 14 cents per gross [pieces] plus 4.3 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 James Smyth at 212-466-2084. Sincerely, Robert B. Swierupski Chief, Metals & Machinery Branch National Commodity Specialist Division

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