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NY K84204

March 23, 2004
CLA-2-84:RR:NC:1:110 K84204


TARIFF NO.: 8472.90.9080

Mr. Dennis Morse
BDP International, Inc.
2721 Walker Ave., N.W.
Grand Rapids, MI 49504

RE: The tariff classification of a stationary set from China.

Dear Mr. Morse:

In your letter dated March 8, 2004 on behalf of your client Meijer Distribution you requested a tariff classification ruling.

The merchandise under consideration is a portable 5 Piece Stationary Set (Item # 534184). A sample of this item was submitted with your ruling request and will be returned to you. This set consists of a stapler, 1000 extra staples in a case, stable remover, 6” ruler and scissors packaged together within a clear plastic pouch. The flexible plastic pouch measures approximately 3¼” wide by 6½ tall and is 1¼” deep with a snap lid and carrying string. The bulk of the items are manufactured of plastic with the exception of the mechanical and cutting parts of the staple, stable remover and scissors which are made of metal. A cost breakout of the items was included with your request. From the information you provided, the set will be imported in the same condition as the sample packaged together ready for retail sale.

The General Rules of Interpretation (GRIs) of the Harmonized Tariff System (HTS) governs the classification of goods put up in sets for retail sale. GRI 3(b) provides, in relevant part, that goods put up for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. The Explanatory Notes (ENs) of the HTS provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. According to the ENs for GRI 3(b), “goods put up in sets for retail sale” refers to goods which: consist of at least two different articles which are, prima facie, classifiable in different headings; consist of products or articles put up together to meet a particular need or carry out a specific activity; and are put up in a manner suitable for sale directly to users without repackaging.

Under GRI 3(b), the 5 Piece Stationary Set meets the definition of a set in that it is comprised of articles classifiable in different headings which have been put up together to meet the demands or needs of a specific activity such as office or school work. While it is unclear whether or not each of the set components would be used for the same “specific activity”, they do appear to be assembled to meet a particular need, namely to provide in one set a grouping of desk accessories for use by the consumer. With that in mind, we believe that the stapler, being the dominant and costliest component that is also closely associated to the majority of the components within the set, provides the essential character of this set.

The applicable subheading for the 5 Piece Stationary Set (Item # 534184) will be 8472.90.9080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other office machinesOther: Other: Other.” The general rate of duty will be 1.8 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 Eileen S. Kaplan at 646-733-3016.


Robert B. Swierupski

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