The tariff classification of a pen set with leatherette storage box and photo holder from China
Issued October 1, 2003 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.90.5500, 9608.10.0000
GRI rules applied: GRI 3
Product description
You are requesting the tariff classification on a product that is described as a pen set with leatherette case and photo holder. The photo holder/storage box, item # 12402359, is constructed of cardboard covered by cellular plastic sheeting with textile reinforcement. The storage box is designed to hold a 5” x 5” photograph. You have not requested the return of your sample. 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 photo holder/ storage case with 6 ball point pens, item # 12402359, 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.
CBP rationale
The applicable subheading for the 6 ball point pens of item 12402359 will be 9608.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for ball point pens. The applicable subheading for the photo holder/ storage box of item 12402359 will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: other: other.
Full text
NY J89273 October 1, 2003 CLA-2-96:RR:NC:2:224 J89273 CATEGORY: Classification TARIFF NO.: 3924.90.5500; 9608.10.0000 Ms. Melissa Mirt Office Max, Inc. International Logistics Dept. 3605 Warrensville Center Rd. Shaker Heights, Ohio 44122 RE: The tariff classification of a pen set with leatherette storage box and photo holder from China Dear Ms. Mirt: In your letter dated September 18, 2003, you requested a tariff classification ruling. You are requesting the tariff classification on a product that is described as a pen set with leatherette case and photo holder. The photo holder/storage box, item # 12402359, is constructed of cardboard covered by cellular plastic sheeting with textile reinforcement. The storage box is designed to hold a 5” x 5” photograph. You have not requested the return of your sample. 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 photo holder/ storage case with 6 ball point pens, item # 12402359, 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 6 ball point pens of item 12402359 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¢ each + 5.4 % ad valorem. The applicable subheading for the photo holder/ storage box of item 12402359 will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: other: other. The rate of duty will be 3.4 % 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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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