The tariff classification of a Valentine Gift Pack from China

NY J88827 September 24, 2003 CLA-2-95:RR:NC:2:224 J88827 CATEGORY: Classification TARIFF NO.: 9503.41.0000; 4820.10.2020; 8505.19.0080; 9609.10.0000 Ms. Cheryl Santos CVS Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a Valentine Gift Pack from China Dear Ms. Santos: In your letter dated September 15, 2003, you requested a tariff classification ruling. You are requesting the tariff classification on a product that is described as a “Valentine Gift Set”. The CVS item number for the product is 251616. The item consists of the following: a plush material stuffed bear holding a shrink-wrapped notepad (memorandum pad), lead pencil and a heart magnet. The magnet has a printed message written on its face. Your sample will be returned, as requested. The Explanatory Notes to the Harmonized Tariff Schedule of the United States (HTS) 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 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 re-packing. The Valentine Gift Pack, item # 251616, is not considered a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. Therefore, the contents must be classified separately. The applicable subheading for the plush bear of item 251616 will be 9503.41.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures...and parts and accessories thereof: stuffed toys and parts and accessories thereof. The rate of duty will be free. The applicable subheading for the heart magnet of item 251616 will be 8505.19.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for permanent magnets and articles intended to become permanent magnets after magnetization: other. The rate of duty will be 4.9 % ad valorem. The applicable subheading for the notepad of item 251616 will be 4820.10.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for diaries, notebooks and address books, bound; memorandum pads, letter pads and similar articles...memorandum pads, letter pads and similar articles. The rate of duty will be 0.4 % ad valorem. The applicable subheading for the lead pencil of item 251616 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¢/gross + 4.3 % ad valorem. Cased pencils from China may be subject to anti-dumping. Before you import, we recommend that you contact the International Trade Commission at: Office of Antidumping Investigations Import Administration International Trade Commission U.S. Department of Commerce 14th Street and Constitution Avenue, N.W. Washington, D.C. 20230 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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division