United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2004 NY Rulings > NY K88658 - NY K88706 > NY K88691

Previous Ruling Next Ruling
NY K88691




August 23, 2004
CLA-2-42:RR:NC:TA:341 K88691

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.92.4500; 4820.10.2020; 9609.10.0000; 7315.89.5000 4202.92.3031; 9017.80.0000; 3926.10.0000; 8214.10.0000; 4016.92.0000; 9608.10.0000; 9608.40.8000

Ms. Sabrina M. Holeso
Carson Customs Brokers
1632 W 3rd Avenue
Vancouver, BC
V6J 1K2
Canada

RE: The tariff classification of “Stationery Gift Bags” with school supplies from Taiwan.

Dear Ms. Holeso:

In your undated letter, received in this office August 13, 2003, on behalf of Made By Humans, you requested a classification ruling.

You have submitted three samples with your request identified as large, medium and small “Stationery Gift Bags”. No style numbers were submitted. They are as follows:

1) LARGE SIZE GIFT BAG INCLUDES:
1. PVC tote bag (measuring 11” x 13”). 2. Spiral notebook
3. Pencils
4. Shiny ballpoint pen
5. Nylon utility pouch
6. 15cm ruler
7. Magic baby memo clip
8. Eraser
9. Pencil sharpener
10. PVC decorative tag (chain)

MEDIUM SIZE GIFT BAG INCLUDES:
Spiral notebook
EZ Twin ballpoint pen & Mechanical pencil 15cm Ruler
PT4 Molded plastic pen case
Eraser
PVC decorative tag (chain)
SMALL SIZE GIFT BAG INCLUDES:
Memo pad
EZ Twin ballpoint pen & mechanical pencil Magic memo clip
PVC decorative tag (chain)

The Explanatory Notes to the Harmonized Tariff Schedule of the United States (HTS) 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.

The “Stationery Gift Bags” are not considered a set 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.

The applicable subheading for the tote bag of PVC will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of sheeting of plastic, other. The duty rate will be 20 percent ad valorem.

The applicable subheading for the notebooks will be 4820.10.2020, HTS, which provides for diaries, notebooks and address books, bound; memorandum pads, letter pads and similar articles. The rate of duty will be Free.

The applicable subheading for the pencils will be 9609.10.0000, HTS, which provides for pencils and crayons, with leads encased in a rigid sheath. The rate of duty will be 14 cents/gross plus 4.3 percent ad valorem.

The applicable subheading for the ballpoint pens will be 9608.10.0000, HTS, which provides for ballpoint pens. The rate of duty will be 0.8 cents plus 5.4 percent ad valorem.

The applicable subheading for the mechanical pencils will be 9608.40.8000, HTS, which provides for propelling or sliding pencils (for example, mechanical pencils): other. The rate of duty will be Free.

The applicable subheading for the nylon utility pouch will be 4202.92.3031, HTS, which provides for travel, sports and similar bags, with outer surface of textile materials, other, of man-made fibers, other. The rate of duty will be 17.6 percent ad valorem.

HTS 4202.92.3031 falls within textile category designation 670. Based upon international textile trade agreements products of Taiwan are not currently subject to quota and the requirement of a visa.

The applicable subheading for the rulers will be 9017.80.0000, HTS, which provides for instruments for measuring length, for use by hand, other instruments. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the magic baby memo clips will be 3926.10.0000, HTS, which provides for other articles of plastics office or school supplies. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for pencil sharpeners, will be 8214.10.0000, HTS, which provides for paper knives, letter openers, erasing knives, pencil sharpeners (non mechanical) and blades and other parts thereof. The rate of duty will be 0.3 cents each plus 4.2 percent ad valorem.

The applicable subheading for the erasers, if plastic, will be 3926.10.0000, HTS, which provides for other articles of plastics office or school supplies. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the erasers, if of rubber, will be 4016.92.0000, HTS, which provides for other articles of vulcanized rubber other than hard rubber erasers. The rate of duty will be 4.2 percent ad valorem.

The applicable subheading for the pencil case of molded plastic will be 3926.10.0000, HTS, which provides for other articles of plastics, office or school supplies. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for decorative tags (chains) will be 7315.89.5000, HTS, which provides for chain and parts thereof, of iron or steel: Other chain: Other: other. The rate of duty will be 3.9 percent ad valorem.

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 Kevin Gorman at 646-733-3041.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: