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NY J80484




February 10, 2003

CLA-2-96:RR:NC:2:224 J80484

CATEGORY: CLASSIFICATION

TARIFF NO.: 9609.10.0000

Ms. Lesa R. Hubbard
J. C. Penney Company, Inc.
P. O. Box 10001
Dallas, TX 75301-0001

RE: The tariff classification of a stationery-set from China.

Dear Ms. Hubbard:

In your letter dated January 24, 2003, you requested a tariff classification ruling.

You are requesting the tariff classification on a stationery-set, number 008. The set is packaged in an aluminum matchbox-like case. The set includes five pieces that are placed within cut out sections that are specific to their size. The five items in the set are: a brass ten inch ruler, a brass stapler, a brass pencil sharpener, a brass and rubber eraser and a black lead pencil. The samples will be returned, as requested by your office.

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 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 re-packing. 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. GRI 3 (c) provides that when goods cannot be classified by reference to GRI 3 (a) or 3 (b), they are classified in the heading that occurs last in numerical order among those which equally merit consideration.

The stationery-set/kit is considered a set for tariff classification purposes. No single component imparts the essential character, so the set will be classified in accordance with GRI 3 (c). In this set, the heading for the pencils appears last in numerical order among the competing headings which equally merit consideration.

The applicable subheading for the stationery set, lot number 008, will be 9609.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils (other than those of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors’ chalks: pencils and crayons, with leads encased in a rigid sheath. The rate of duty will be 14¢/gross + 4.3 % ad valorem. Please note that the specific rate (14¢/gross) applies to each component in the set, and not just to the pencils.

You have asked whether this product is subject to antidumping duties or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, D.C. 20230. Written decisions regarding the scope of AD/CVD orders are issued by Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs.

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 Tom McKenna at 646-733-3025.

Sincerely,

Robert B. Swierupski
Director,

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