The tariff classification of markers, a gel pen, a memo pad, paper stickers and a roll up case from China

N034671 August 29, 2008 CLA-2-96:OT:RR:NC:N2:222 CATEGORY: Classification TARIFF NO.: 4202.92.4500; 4820.10.2050; 4911.91.4040; 9608.10.0000; 9608.20.0000 Ms. Michelle Wong Avon Products Inc. 1251 Avenue of the Americas New York, N.Y. 10020 RE: The tariff classification of markers, a gel pen, a memo pad, paper stickers and a roll up case from China Dear Ms. Wong: In your letter dated July 30, 2008, you requested a tariff classification ruling. The submitted sample is identified as a Leopard/Cheetah Stationery Roll Up Case. This item consists of a roll up case with four zippered storage compartments. A memo pad is in the first compartment. Three sheets of paper stickers are in the second compartment. Four markers are in the third compartment. A gel pen is in the fourth compartment. The roll up case is of a class or kind of merchandise that is principally used as a travel bag and is similar in design to a toiletry bag.  It is constructed with an outer surface of polyvinyl chloride (PVC) plastic sheeting material. The roll up case features a top carrying handle. It closes by rolling the two ends of the case toward each other and then fastening by means of a hook-and-loop closure. The memo pad measures 3 inches by 5 inches and consists of 40 lined pages. The paper stickers are representations of different sizes of hearts. The gel pen dispenses ink when in use by means of a rolling ball at the tip. The four markers are all porous-tipped and are of the following four colors respectively: green, blue, purple and pink. As you requested, the sample will be returned to you. You have suggested that all the articles of this item should be classified under a single tariff provision. However, we do not agree that this item is correctly classified under only one provision. The Explanatory Notes to the Harmonized Commodity Description and Coding System (ENs), although not legally binding, are the official interpretation of the tariff at the international level. In applying the provisions of the Harmonized Tariff Schedule of the United States (HTSUS), Customs will look to the ENs for guidance. In determining whether two or more articles imported together constitute a “set put up for retail sale” and are, therefore, classifiable under a single tariff provision, Explanatory Note X for General Rule of Interpretation (GRI) 3(b) provides the criteria as to whether the goods: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or 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 repacking. In this case, the subject articles meet criteria (a) and (c) but do not meet criteria (b). It is the opinion of this office that the plastic case may be reused as a travel bag. Therefore, the plastic case is not put up together with the rest of the articles of this item to meet a particular need or carry out a specific activity. Consequently, all articles of this item must be classified separately. The applicable subheading for the roll up case will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, and similar bags, with outer surface of plastic sheeting material, other. The rate of duty will be 20 percent ad valorem. The applicable subheading for the memo pad will be 4820.10.2050, HTSUS, which provides for diaries, notebooks and address books, bound; memorandum pads, letter pads and similar articles…other. The rate of duty will be free. The applicable subheading for the sticker sheets will be 4911.91.4040, HTSUS, which provides for other printed matter, including printed pictures and photographs: other: pictures designs and photographs: printed not over 20 years at time of importation: other: other: other. The rate of duty will be free. The applicable subheading for the gel pen will be 9608.10.0000, HTSUS, which provides for ball point pens. The rate of duty will be 0.8 cents plus 5.4 percent ad valorem. The applicable subheading for the markers will be 9608.20.0000, HTSUS, which provides for felt tipped and other porous-tipped pens and markers. The rate of duty will be 4 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Gary Kalus at (646) 733-3055. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division