The tariff classification of the “4 Friends” stationery set from China.

NY H80619 May 21, 2001 CLA-2-96:RR:NC:SP:221 H80619 CATEGORY: Classification TARIFF NO.: 9609.10.0000 Mr. Joseph R. Hoffacker Barthco Trade Consultants, Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of the “4 Friends” stationery set from China. Dear Mr. Hoffacker: In your letter dated April 23, 2001, on behalf of Market USA, you requested a tariff classification ruling. A sample was provided with your letter. The 4 Friends set consists of 1 ball point pen, 1 sheet of stickers, 1 memo pad, 2 mini pencils, 3 mini rubber erasers, and 1 mini calculator on a key chain. These items are packaged in a tin box that is sized for these articles. As you requested, the sample is being returned. These items will be classified together as a set. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration in determining their classification. In this case, no single component imparts the essential character, and the set will be classified in accordance with GRI 3(c).  The applicable subheading for the 4 Friends stationery set will be 9609.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils (other than those pencils of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors’ chalks…pencils and crayons, with leads encased in a rigid sheath. The rate of duty will be 14 cents per gross plus 4.3 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 Joan Mazzola at 212-637-7034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division