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NY C86376




April 21, 1998

CLA-2-96:RR:NC:MM:113 C86376

CATEGORY: CLASSIFICATION

TARIFF NO.: 9608.40.8000; 9608.10.0000; 9017.80.0000; 8472.90.9550; 8470.10.0040; 8305.90.3050; 8305.90.3010; 8305.20.0000; 8213.00.9000; 8211.93.0030

Ms. Anne Ornstein
Lillian Vernon Corporation
543 Main Street
New Rochelle, NY 10801

RE: The tariff classification of a stationery kit from China

Dear Ms. Ornstein:

In your letter dated April 3, 1998, you requested a tariff classification ruling.

The merchandise consists of 10 assorted stationery items stored in a fitted, zippered, nylon case (item number LV 169U). The kit includes 1 mechanical pencil, 1 ball point pen, 1 plastic ruler, 1 stapler, 1 calculator, paper clips, binder clips, staples, 1 pair of scissors, and 1 carton opener knife. The stapler is designed with a base for desktop use. The value of the scissors is 58 cents. In the opinion of this office, the components of the kit do not constitute a set, and will be treated individually for classification purposes.

The applicable subheading for the mechanical pencil will be 9608.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for propelling or sliding pencils, other. The rate of duty will be 0.7 percent ad valorem.

The applicable subheading for the pen 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 cents each plus 5.4 percent ad valorem.

The applicable subheading for the ruler will be 9017.80.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for instruments for measuring length, for use in the hand, other instruments. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the stapler will be 8472.90.9550, Harmonized Tariff Schedule of the United States (HTS), which provides for other office machines, other, other, other. The rate of duty will be 2.2 percent ad valorem.

The applicable subheading for the calculator will be 8470.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for electronic calculators capable of operation without an external source of electric power, display only. The rate of duty will be free.

The applicable subheading for the binder clips will be 8305.90.3050, Harmonized Tariff Schedule of the United States (HTS), which provides for paper clips, of base metal, and parts thereof, other. The rate of duty will be 0.8 percent ad valorem. The applicable subheading for the paper clips will be 8305.90.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for paper clips, of base metal, and parts thereof, wholly of wire. The rate of duty will be 0.8 percent ad valorem.

The applicable subheading for the staples will be 8305.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for staples in strips, of base metal. The rate of duty will be 0.2 percent ad valorem.

The applicable subheading for the scissors will be 8213.00.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for scissors, tailors' shears and similar shears, and blades, valued over $1.75 per dozen, other. The rate of duty will be 7.2 cents each plus 7.2 percent ad valorem.

The applicable subheading for the knife will be 8211.93.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for knives having other than fixed blades. The rate of duty will be 3 cents each plus 5.4 percent ad valorem.

We note that certain containers may be classified with the articles they are designed to hold, if the requirements of General Rule of Interpretation (GRI) 5(a) are met. In pertinent part, GRI 5(a) states:

Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and presented with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. The rule does not, however, apply to containers which give the whole its essential character.

In this instance, the zippered nylon case is specially shaped or fitted to hold the various stationery items, and is suitable for long-term use. It is a container of a kind that is normally sold with its contents, and not normally sold separately. The case does not impart the essential character of the article. It is our determination that this case meets the requirements of GRI 5(a) and is classified with its contents.

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 James Smyth at 212-466-2084.

Sincerely,

Robert B. Swierupski
Director

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