The tariff classification of stationery sets from China

NY C84670 March 2, 1998 CLA-2-96:RR:NC:MM:113 C84670 CATEGORY: Classification TARIFF NO.: 9608.10.0000; 9609.10.0000 Ms. Marifrances Krstic Sunkisses Hawaii, Ltd. 903 Houser Way North Renton, WA 98055 RE: The tariff classification of stationery sets from China Dear Ms. Krstic: In your letter dated February 5, 1998, you requested a tariff classification ruling. The merchandise is a number of writing instrument sets. You provided 3 samples. The Looney Tunes Note Pad and Figural Pen Set contains one Tweety Bird Pad of paper and a ball point pen with a Tweety cap. The Looney Tunes Note Pad and Playful Pencil Set contains one Tweety Bird Pad of paper and a lead pencil with a Tweety topper. The Looney Tunes Stationery Kit contains 8 sheets of writing paper, 5 envelopes, and one lead pencil with a Tweety topper. In addition, you will import a Looney Tunes Sticky Notes and Pen Set, and a Looney Tunes Sticky Notes and Pencil Set, which will substitute sheets of sticky notes for the note pads. Classification of commodities entering the United States is in accordance with the General Rules of Interpretation (GRI) in the Harmonized Tariff Schedules. The components of this merchandise cannot be classified together according to any of the terms of the headings or any relative section or chapter notes. Several subheadings could apply to different aspects of this merchandise. This merchandise cannot be classified together according to the terms of GRI 1, and the next applicable GRI is GRI 3. GRI 3 is divided into three parts designed to resolve classification questions which arise when goods otherwise appear to be classifiable in two or more headings. In the opinion of this office, these articles constitute "goods put up in sets for retail sale," as they are packaged together for retail sale, are prima facie classifiable in two or more headings, and are articles put up together to meet a particular need or carry out a specific activity. In pertinent part, GRI 3 provides that the goods are to be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. The factor which determines essential character will vary between different kinds of goods. It may, for example, 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 goods. It is the further opinion of this office, based on its examination of the samples provided, that none of the components of these sets predominates. Therefore, classification would be by GRI 3 (c). They are to be classified in the heading which occurs last in numerical order among those which equally merit consideration in determining their classification. The applicable subheading for the sets containing a ball point pen will be 9608.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for ball point pens. The rate of duty will be 0.8 cents each [piece] plus 5.4 percent ad valorem. The applicable subheading for the sets containing a lead pencil 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 Director National Commodity Specialist Division