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 > 2007 NY Rulings > NY N005689 - NY N005748 > NY N005732

Previous Ruling Next Ruling
NY N005732




February 6, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9609.10.0000

Mr. Samir Shah
AVC International Trading Co.
#3198 – 8700 McKim Way
Richmond, BC, Canada V6X 4A5

RE: The tariff classification of a stationery kit from China

Dear Mr. Shah:

In your letter dated January 17, 2007, you requested a tariff classification ruling.

You are requesting the tariff classification on a product that is identified as a Stationery Kit, item 0205-09. The kit includes the following components: 8 paper clips, 8 rubber bands, 1 felt tipped marker, 1 box of staples, 1 eraser, 1 memo pad, 1 metal ruler, 1 wooden pencil, 1 scissors, 1 cutter-knife, 1 pen, 1 measuring tape, 1 stapler, 1 staple remover, 1 tape with dispenser, and 1 textile fitted case that holds the entire kit.

The item is considered a set for tariff purposes. No one heading in the tariff schedule covers these components in combination; GRI 1 cannot be used as a basis of classification. GRI 3 provides for goods that are, prima facie, classifiable in two or more headings. GRI 3 (b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. GRI 3 (c) provides that when goods cannot be classified by reference to GRI 3 (b), they are classified in the heading/subheading of the tariff that occurs last in numerical order among those that equally merit consideration.

Noting GRI-3 (c), the heading/subheading that occurs last in numerical order among those that equally merit consideration would dictate the classification of the set. The heading/subheading for the wooden pencil of the set occurs last in numerical order in the HTSUS among those that equally merit consideration. Therefore, the applicable subheading for the wooden pencil portion of item 0205-09, the Stationery Kit, will be 9609.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pencils and crayons, with leads encased in a rigid sheath. The rate of duty will be 14¢/gross + 4.3% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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,

Previous Ruling Next Ruling

See also: