The tariff classification of Cup Clip Dispenser from China.

N261578 February 23, 2015 CLA-2-39:OT:RR:NC:N4: 234 CATEGORY: Classification TARIFF NO.: 3926.10.0000 David Prata OHL International at CVS Health 1 CVS Drive, Mail Code 1049 Woonsocket, RI 02895 RE: The tariff classification of Cup Clip Dispenser from China. Dear Mr. Prata: In your letter dated February 2, 2015, on behalf of CVS Health, you requested a tariff classification ruling. The submitted sample is described as a “Cup Clip Dispenser”. The item is a lidded plastic cup that resembles the style of a travel coffee cup. The mouth of the cup is magnetized to facilitate dispensing of paper clips. The cup is clear with red polka dots. The lid is red with a semi-circle opening. The cup is filled with 100 red paper clips made of steel wire coated with polyvinyl chloride (PVC) plastic. The cup and paper clips will be imported and sold as a set in assorted colors. The cup measures 41/8 inches in height and 31/8 inches in diameter. The Explanatory Notes to the Harmonized Tariff System 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 two 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 repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may 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 article. This office considers the Cup Clip Dispenser to be a set for tariff classification purposes, with the essential character imparted by the lidded plastic cup. The applicable subheading for the Cup Clip Dispenser will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, office or school supplies. The rate of duty will be 5.3 percent ad valorem. As per your requested, the sample will be returned. 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 Albert Gamble at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division