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NY I85793




October 3, 2002

CLA-2-39:RR:NC:SP:221 I85793

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.10.0000; 4820.10.2020; 7323.93.0080; 8470.10.0040; 8473.30.5000; 9617.00.1000

Mr. Michael E. Roll
Katten Muchin Zavis Rosenman
525 West Monroe Street, Suite 1600
Chicago, IL 60661-3693

RE: The tariff classification of desk organizer assortments from China.

Dear Mr. Roll:

In your letter dated August 29, 2002, on behalf of Thermos, LLC, you requested a tariff classification ruling.

Six samples were included with your letter. The Desk Organizer with Insulated Tumbler consists of a small plastic desk organizer molded with integral storage compartments, a stainless steel insulated commuter tumbler with a lid and sliding cover, and a sticky note pad.

The Executive Desk Organizer with Vacuum Insulated Travel Tumbler consists of a plastic desk organizer molded with integral storage compartments and photo frame, a stainless steel vacuum insulated commuter tumbler with a lid and flip top spout, a quartz clock and a sticky note pad.

The Executive Desk Organizer with Insulated Mug consists of a plastic desk organizer molded with integral storage compartments, a removable plastic pen and pencil holder, a stainless steel insulated commuter mug with a lid and sliding cover, a quartz clock and a sticky note pad.

The Deluxe Desk Organizer with Insulated Mug consists of a plastic desk organizer molded with integral storage compartments and letter holder, a removable plastic pen and pencil holder, a stainless steel insulated commuter mug with a lid and sliding top, and a sticky note pad.

The Contemporary Desk Organizer with Insulated Travel Mug consists of a plastic desk organizer molded with integral storage compartments and an integral picture frame with flip-up mirror, a removable plastic pen and pencil holder, a stainless steel insulated commuter mug with a lid, and a calculator.

The Mouse Pad Organizer consists of a plastic mouse pad holder with integral storage compartments, pen and pencil slots, wrist rest and document or copy holder, a photo holder plastic mouse pad, an insulated stainless steel commuter mug with a lid, and a sticky note pad.

You suggest classification of each of these assortments as sets. 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.

Because of the presence of the insulated drinking containers, these assortments are not considered to be sets for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. Therefore, the contents must be classified separately.

Though the Mouse Pad Organizer is not a set under GRI 3(b), the plastic organizer base and the specially designed mouse pad form a composite good under GRI 3(b). The mouse pad is designed specifically to fit the base of the organizer and is not the type that would be sold by itself. The pad holder and pad form a whole that would not normally be offered for sale in separate parts. The built-in ergonomic wrist rest facilitates use when operating a mouse. The mouse pad, mouse pad base, wrist rest, and copy holder are all designed to perform a particular service relative to the main functioning of an ADP machine or unit. Thus, this composite article forms an accessory suitable for use solely or principally with the machines of heading 8471.

The applicable subheading for the mouse pad organizer and mouse pad will be 8473.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessoriessuitable for use solely or principally with machines of heading 8469 to 8472: parts and accessories of the machines of heading 8471: not incorporating a cathode ray tube: other. The rate of duty will be free.

The applicable subheading for the desk organizer bases and for the removable pen and pencil holders will be 3926.10.0000, HTS, which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the vacuum insulated mug will be 9617.00.1000, HTS, which provides for vacuum flasks and other vacuum vessels, complete with containershaving a capacity not exceeding 1 liter. The rate of duty will be 7.2 percent ad valorem.

The applicable subheading for the stainless steel commuter mugs will be 7323.93.0080, HTS, which provides for table, kitchen or other household articles and parts thereof, of iron or steel, other, of stainless steel, other. The rate of duty will be 2 percent ad valorem.

The applicable subheading for the sticky note pads will be 4820.10.2020, HTS, which provides for memorandum pads, letter pads and similar articles, of paper or paperboard. The rate of duty will be 0.8 percent ad valorem.

The applicable subheading for the calculator will be 8470.10.0040, HTS, which provides for “calculating machines and pocket-size data recording pocket-size data recording; electronic calculators capable of operation without an external source of electric power and pocket-size data recording, reproducing and displaying machines with calculating functions; display only. The rate of duty will be free.

Your inquiry does not provide enough information for us to give a classification ruling on the clocks. Your request for a classification ruling should include the measurement of the movement in millimeters – the thickness, width, length and diameter of the movement (not the dial). You should also specify the number of jewels in the movement serving a mechanical purpose as frictional bearings. When this information is available, you may wish to consider resubmission of your request. Your samples will be retained for 90 days pending receipt of your follow-up request.

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 Joan Mazzola at (646) 733-3023.

Sincerely,

Robert B. Swierupski
Director,

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