The tariff classification of a three-ring binder with school supplies from China

NY K84486 April 1, 2004 CLA-2-63:RR:NC:N3:351 K84486 CATEGORY: Classification TARIFF NO.:6307.90.9889 Dennis Morse Licensed Customs Broker BDP International, Inc. 2721 Walker Avenue N.W. Grand Rapids, MI 49504 RE: The tariff classification of a three-ring binder with school supplies from China Dear Mr. Morse: In your letter dated March 25, 2004, you requested a tariff classification ruling on behalf of Meijer Distribution. The sample submitted, identified as Item #534494, is a plastic three-ring binder covered with polyester woven fabric. It has a mesh pocket on the front outside cover. It comes with “starter set” of ten sheets of ruled paper and also with various school supplies, including four pencils, four pens, a calculator, a pencil sharpener, a ruler, a protractor, and a pair of scissors. The supplies are packaged in a molded plastic container but are meant to be stored in a mesh pencil case attached to the inside front cover; there are also sleeves for the pens and pencils. 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 Item #534494 meets the tariff definition of a set. Further, it is our opinion that the essential character of the set is imparted by the textile binder. The applicable subheading for Item #534494 will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem. The sample 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division