The tariff classification of a stationery kit from China

NY B80582 January 10, 1997 CLA-2-96:RR:NC:MM:113 B80582 CATEGORY: Classification TARIFF NO.: 9608.20.0000 Ms. Beth Morris Serra International, Inc. One Exchange Place Suite 401 Jersey City, NJ 07302 RE: The tariff classification of a stationery kit from China Dear Ms. Morris: In your letter dated December 30, 1996, on behalf of China International, you requested a tariff classification ruling. The merchandise is a travel stationery kit. The kit is a zippered, fitted case containing vinyl-covered paper clips, a pad of paper, staples, an eraser, a knife, a tape dispenser, rubber bands, measuring tape, a ruler, scissors, a stapler, a staple remover, a felt tip pen and a felt tip highlighter.  According to GRI 3(b), sets are classified according to the component, or components taken together, which can be regarded as conferring on the set as a whole its essential character. When no component provides an essential character, GRI 3( c) provides that sets are to be classified in the heading which occurs last in numerical order among those which equally merit consideration. In the opinion of this office, for classification purposes, the kit constitutes a good put up in a set for retail sale, which does not have a component which provides an essential character. The applicable subheading for the stationery kit will be 9608.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for felt tipped and other porous-tipped pens. The rate of duty will be 5.6 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 James Smyth at 212-466-2084. Sincerely, Robert B. Swierupski Chief, Metals & Machinery Branch National Commodity Specialist Division