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NY L83695

April 13, 2005

CLA-2-63:RR:NC:N3:351 L83695


TARIFF NO.: 6307.90.9889, 3926.10.0000

Dennis Morse
Licensed Customs Broker
BDP International, Inc.
2721 Walker Avenue N.W.
Grand Rapids, MI 49504

RE: The tariff classification of two three-ring binders and a pencil pouch from China

Dear Mr. Morse:

In your letter dated March 25, 2004, you requested a tariff classification ruling on behalf of Meijer Distribution.

The first sample submitted, identified as Item 534982 (UPC# 7-44120-71821-5), is a plastic three-ring binder. It measures approximately 13”H x 1”W x 2”D, is made of plastic sheeting covered with plastic, and has a mesh pocket on the front cover. The interior features various storage slots and a zippered mesh pocket. It comes with “starter set” of ten sheets of ruled paper and a calculator designed to clip onto the binder rings.

The second sample submitted, identified as Item 534985 (UPC# 7-4412071638-9), is a pencil pouch that measures approximately 9¾”W x 7”H. It has a PVC facing and a woven polyester backing. It features three metal grommets and a zippered enclosure.

The third item submitted, identified as Item 534988 (UPC# 7-44120-71665-5), is a three-ring binder made of plastic sheeting covered with woven polyester textile fabric. The interior features several storage pockets. It includes a starter set of ten sheets of ruled paper and a school tool set consisting of four wood case pencils, four ink pens, a plastic ruler, a pair of scissors, a pencil sharpener, a calculator, and a protractor, all of which may be stored in the binder’s pockets.

Explanatory Note X to General Rule of Interpretation (GRI) 3(b) provides that merchandise is a “set put up for retail sale” if (a) it is composed of at least two different items classifiable in different headings; (b) it consists of items put up together to meet a particular need; and, (c) it is put up in a manner suitable for sale directly to users, without re-packing, in a retail package. Goods classifiable under GRI 3(b) are classified as if they consisted of the component that gives them their essential character, which may be determined by the nature of the component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article.

It is the opinion of this office that Items 534982 and 534988 meet the tariff definition of a set. Further, it is our opinion that the essential character of each set is imparted by the respective binder.

The applicable subheading for Item 534982 will be 3926.10.0000, Harmonized Tariff Schedule of the United States (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 Item 534985 and 534988 will be 6307.90.9889, HTS, which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem.

The samples will be returned as requested.

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 Mitchel Bayer at 646-733-3102.


Robert B. Swierupski

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