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NY A89615





December 11, 1996

CLA-2-44:RR:NC:2:230 A89615

CATEGORY: CLASSIFICATION

TARIFF NO.: 4414.00.0000; 4420.90.8000; 4420.90.4500; 4820.10.2020; 9608.10.0000

Ms. Ruby L. Wood
Evans and Wood & Co., Inc.
P.O. Box 610005
Dallas/Ft.Worth Airport, TX 75261

RE: The tariff classification of gift sets - a wooden picture frame and pen set, an index card file and pen set, and a desktop box, note holder and pen set from Italy; not sets for G.R.I. 3 (b)

Dear Ms. Wood:

In your letter dated November 15, 1996, on behalf of The Container Store, you requested a tariff classification ruling.

The ruling was requested on three desk gift sets consisting of selections of several items to be sold together at retail. Pictures of the gift sets were submitted. Set # 31060 consists of a small 3 x 3 wooden picture frame and a loose wood ball point pen. Set # 31062 consists of a wooden index card file and a wood ball point pen. Set # 31064 consists of a wooden double desktop box, a 3 x 3 note pad and wooden holder, and a ball point pen.

In order to be classified as a set pursuant to General Rule of Interpretation 3(b), Harmonized Tariff Schedule of the United States Annotated, (HTSUSA), "goods put up in sets for retail sale" must consist of articles put up together to meet a particular need or carry out a specific activity. Selections of a couple of articles simply put together for sale do not meet this criteria. Each article in each set is classifiable separately.

The applicable subheading for the wooden picture frame will be 4414.00.0000, HTSUSA, which provides for wooden frames for paintings, photographs, mirrors or similar objects. The rate of duty will be 5.2 percent ad valorem. Effective January 1, 1997 the rate of duty will be 4.7 percent ad valorem.

The applicable subheading for the wooden index card file and the wooden note pad holder will be 4420.90.8000, HTSUSA, which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 4.3 percent ad valorem. Effective January 1, 1997 the rate of duty will be 4 percent ad valorem.

The applicable subheading for the wooden double desktop box will be 4420.90.4500, HTSUSA, which provides for jewelry boxes, silverware chests, cigar and cigarette boxes, microscope cases, tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood; other; not lined with textile fabrics. The rate of duty will be 5.7 percent ad valorem. Effective January 1, 1997 the rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the note pad, assuming it is a pad with sheets bound together along one side, will be 4820.10.2020, HTSUSA, which provides for memorandum pads, letter pads and similar articles. The rate of duty will be 3.2 percent ad valorem. Effective January 1, 1997 the rate of duty will be 2.8 percent ad valorem.

The applicable subheading for the wood ball point pen will be 9608.10.0000, HTSUSA, which provides for ball point pens. The rate of duty will be 0.8 cent each plus 5.4 percent ad valorem. This rate does not change on January 1, 1997.

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 Paul Garretto at 212-466-5779.

Sincerely,

Roger J. Silvestri

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