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NY I86519





October 22, 2002

CLA-2-39:RR:NC:SP:221 I86519

CATEGORY: CLASSIFICATION

TARIFF NO.: 3506.10.5000; 3919.10.2030; 3926.10.0000; 4823.90.6600; 8305.20.0000; 8305.90.3010; 8214.10.0000; 8472.90.9080; 9017.80.0000

Ms. Joanne Balice
CBI Distributing Corp.
2400 W. Central Road
Hoffman Estates, IL 60195

RE: The tariff classification of a desk supply kit (Style 81125) from China.

Dear Ms. Balice:

In your letter dated September 23, 2002, you requested a tariff classification ruling.

A sample was provided with your letter. The desk supply kit consists of a ruler, retractable tape measure, stapler, staples, paper clips, pencil sharpener, self-adhesive clear plastic tape on a plastic dispenser, a rectangular plastic eraser and a tube of glue. These items are packaged for retail sale in a paperboard box that is decorated with artificial fur. The box, which has a mirror on the inside lid, is like a trinket box and is considerably larger than that needed to hold these items.

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. The desk supply kit is not considered to be a set for tariff classification purposes, since the trinket box and the contents are not put up together to meet a particular need or carry out a specific activity. The box is a lidded dresser top box that may hold any of a wide variety of items, such as jewelry or hair accessories. The included stationery items have no relationship with the box. The contents of the box fill only a small fraction of the box’s capacity. The box is clearly designed to contain numerous items in addition to the articles included at the time of importation. Therefore, the box and its contents must be classified separately. The applicable subheading for the plastic scissors will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plasticsoffice or school supplies. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the staples in strips will be 8305.20.0000, HTS, which provides for staples in strips. The general rate of duty will be free.

The applicable subheading for the paper clips will be 8305.90.3010, HTS, which provides for paper clips, and parts thereof, wholly of wire. The general rate of duty will be free.

The applicable subheading for the pencil sharpener will be 8214.10.0000, HTS, which provides for paper knives, letter openers, erasing knives, pencil sharpeners (nonmechanical) and blades and other parts thereof. The general rate of duty will be .3 cents each + 4.2 percent ad valorem.

The applicable subheading for the paperboard box will be 4823.90.6600, HTS, which provides for other articles of paper or paperboard. The rate of duty will be 1.1 percent ad valorem.

The applicable subheading for the ruler and retractable tape measure will be 9017.80.0000, HTS, which provides for drawing, marking-out or mathematical calculating instruments; instruments for measuring length, for use in the hand; parts and accessories thereof: other instruments. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the tape on the dispenser will be 3919.10.2030 HTS, which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics...in rolls of a width not exceeding 20 cm...transparent tape, not exceeding 55 m in length, not exceeding 5 cm in width. The duty rate will be 5.8 percent ad valorem.

The applicable subheading for the stapler will be 8472.90.9080, HTS, which provides for other office machinesother: other: other. The rate of duty will be 1.8 percent ad valorem.

The applicable subheading for the glue will be 3506.10.5000, HTS, which provides for other prepared glues, put up for retail sale, not over 1kg. The rate of duty will be 2.1 percent ad valorem.

Before we can provide a classification for the eraser, we need to know the type of plastic it is composed of.

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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