The tariff classification of a "stationery set" in a vinyl backpack, from China.

NY K83205 March 2, 2004 CLA-2-48:RR:NC:SP:234 K83205 CATEGORY: Classification TARIFF NO.: 4820.10.2050; 9609.10.0000; 3926.10.0000; 4016.92.0000; 9017.80.0000; 4202.92.4500 Mr. Gene Scibelli Overton & Co. Air Services, Inc. 700 Rockaway Turnpike Lawrence, N.Y. 11559 RE: The tariff classification of a “stationery set” in a vinyl backpack, from China. Dear Mr. Scibelli: In your undated letter received here on February 13, 2004, you requested a tariff classification ruling on behalf of your client, Tricoastal Design Group. A sample identified as a #6504 “Super Deluxe Stationery Set” was submitted for our examination. It consists of a child’s backpack containing a notebook, pencil, eraser, ruler and pencil box. The backpack, which is not specially shaped or fitted for its contents, is of a kind normally sold on its own without contents. It is capable of holding additional items, and it is suitable for use independent of the articles packed within it. Because of that circumstance, the components of product #6504 will not be regarded as “goods put up in sets for retail sale,” and will be classified separately. You have cited New York Ruling C84169 (2/18/98), which classified a group of stationery items (notebook, note pad, pencil, ruler, etc.) in a single tariff heading (4820, HTS), because the items were deemed a “set” whose essential character was imparted by the paper notebook and note pad. However, NY C84169 does not apply here because the items of that ruling were put up for sale in a retail container with header card, not a backpack. The components of product 6504 are listed below, each followed by its applicable subheading in the Harmonized Tariff Schedule of the United States (HTS), rate of duty and tariff description. A 40-page, 5½” x 8¼” blank paper notebook with design-printed paper covers. 4820.10.2050/ Free. (Notebooks of paper or paperboard) 1 wood-cased pencil. 9609.10.0000/ 14 cents per gross + 4.3%. (Pencils and crayons, with leads encased in a rigid sheath.) [Note: The pencil may be subject to antidumping duties. A list of AD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W., Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification rulings issued by Customs.] An eraser. If the eraser is of plastics: 3926.10.0000/ 5.3% (Other articles of plastics… office or school supplies.) Or, alternatively, if the eraser is of rubber: 4016.92.0000/ 4.2% (Other articles of vulcanized rubber other than hard rubber…erasers.) A 15-cm plastic ruler with markings along one edge to measure millimeters and centimeters. 9017.80.0000/ 5.3%. (Instruments for measuring length, for use in the hand…other instruments.) A 1¼” x 7¾” x ¾” hinged, molded-plastic pencil box. 3926.10.0000/ 5.3%. (Other articles of plastics…office or school supplies.) The child’s backpack (approximately 9” x 11” x 3”) that contains the above items. It is wholly made up of PVC plastic sheeting, and has woven textile shoulder straps and pick-up loop. 4202.92.4500/ 20%. (Travel, sports and similar bags, with outer surface of sheeting of plastics or of textile materials, other.) 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 Carl Abramowitz at 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division