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NY L85179

June 20, 2005

CLA-2-84:RR:NC:1:110 L85179


TARIFF NO.: 8472.90.9080

Mr. Kevin Maher
C-Air Customhouse Brokers
181 South Franklin Avenue
Valley Stream, NY 11581

RE: The tariff classification of a mini stationery set from China.

Dear Mr. Maher:

In your letter dated May 23, 2005, on behalf of your client Hoop Retail Stores LLC DBA Disney Stores you requested a tariff classification ruling.

The merchandise under consideration is a mini stationary set, style #W1874X0003. A sample and cost breakdown was submitted with your ruling request. The sample, which will be returned to you, is a clear plastic PVC case/bag, which contains a scissor, tape holder with tape, stapler remover, stapler and additional staples. From the information provided by you, the mini stationary set will be imported packaged ready for retail sale. The small PVC case/bag measures approximately 3” X 2” X 1½” with two plastic handles and a zipper top with keychain. The stapler is designed with a base for desktop use and is constructed of metal parts with a plastic covering. The staples are in stripes housed within a clear plastic container. The staple remover is constructed of metal parts with a plastic covering. The tape dispenser is constructed solely of plastic and contains a small amount of ½” wide clear tape and is designed for hand use. All items are miniature in design and appear to be targeted for use by young adults or children of primary school age.

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, insofar as this criterion is applicable. 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), this mini 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 schoolwork. While it is unclear whether or not each of the sets 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 no component appears to provide an essential character for this set. GRI 3(c), states:

When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

In this mini stationery set, it is the stapler, classifiable in heading 8472, which occurs last in numerical order.

The applicable subheading for the mini stationery set style #W1874X0003 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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