The tariff classification of journal sets from China

N304617 June 10, 2019 CLA-2-48:OT:RR:NC:4:434 CATEGORY: Classification TARIFF NO.: 4820.10.2010 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of journal sets from China Dear Ms. Aldinger: In your letter, dated May 28, 2019, you requested a tariff classification ruling. A sample was provided for our review and will be retained. Rite Aid item 9046329, the “BFF Squishy Journal Set,” is a coloring and scrapbooking kit comprised of two 5” x 7” journals; two fine-line markers; two sticker sheets (containing a total of approximately 35 self-adhesive paper, printed stickers of hearts, rainbows, and other similar designs); and two sheets of plastic self-adhesive rhinestones in the shapes of hearts, stars and dots. The journals are bound, each containing 48 blank pages, and the front covers are decorated with fun graphics and the words “Our Friendship Is Out Of This World” and “We Go Together Like Milk And Cookies.” All components are packaged together in a retail box with a cellophane window on the front for the contents to be viewed by prospective buyers. In considering whether the kit qualifies as a “set” for classification purposes, we refer to the Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS). The ENs constitute the official interpretation of the tariff at the international level. EN X to General Rule of Interpretation (GRI) 3(b) provides: “for the purposes of this Rule, the term "goods put up in sets for retail sale" shall be taken to mean goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put 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 (e.g., in boxes or cases or on boards).” The “BFF Squishy Journal Set” meets these parameters and will be considered a set for customs purposes. Sets are classified according to the component, or components taken together, which can be regarded as conferring on the set as a whole its essential character. In this case, the journals confer the essential character. The books represents the focal point of the set for use with the coloring implements, stickers and rhinestones. The applicable subheading for the journal set will be 4820.10.2010, HTSUS, which provides for Diaries, notebooks and address books, bound; memorandum pads, letter pads and similar articles: Diaries and address books. The rate of duty will be free. Effective July 6, 2018, the Office of the United States Trade Representative imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f), HTSUS.  For additional information see “Notice of Action and Request for Public Comment Concerning Proposed Determination of Action Pursuant to Section 301: China’s Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation” (June 20, 2018, 83 F.R. 28710).  Products of China that are provided for in subheading 9903.88.03 and classified in one of the subheadings enumerated in U.S. note 20(f) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by subheading 9903.88.03. Products of China classified under subheading 4820.10.2010, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4820.10.2010, HTSUS. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading. 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 the World Wide Web at https://hts.usitc.gov/current. 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 Charlene Miller at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division