The tariff classification of "Stationery Gift Bags" with school supplies from Taiwan.

NY K88691 August 23, 2004 CLA-2-42:RR:NC:TA:341 K88691 CATEGORY: Classification TARIFF NO.: 4202.92.4500; 4820.10.2020; 9609.10.0000; 7315.89.5000 4202.92.3031; 9017.80.0000; 3926.10.0000; 8214.10.0000; 4016.92.0000; 9608.10.0000; 9608.40.8000 Ms. Sabrina M. Holeso Carson Customs Brokers 1632 W 3rd Avenue Vancouver, BC V6J 1K2 Canada RE: The tariff classification of “Stationery Gift Bags” with school supplies from Taiwan. Dear Ms. Holeso: In your undated letter, received in this office August 13, 2003, on behalf of Made By Humans, you requested a classification ruling. You have submitted three samples with your request identified as large, medium and small “Stationery Gift Bags”. No style numbers were submitted. They are as follows: 1) LARGE SIZE GIFT BAG INCLUDES: 1. PVC tote bag (measuring 11” x 13”). 2. Spiral notebook 3. Pencils 4. Shiny ballpoint pen 5. Nylon utility pouch 6. 15cm ruler 7. Magic baby memo clip 8. Eraser 9. Pencil sharpener 10. PVC decorative tag (chain) MEDIUM SIZE GIFT BAG INCLUDES: PVC tote bag (8 ½” x 7 ½” x 2”) Spiral notebook EZ Twin ballpoint pen & Mechanical pencil 15cm Ruler PT4 Molded plastic pen case Eraser PVC decorative tag (chain) SMALL SIZE GIFT BAG INCLUDES: PVC Tote Bag (6 ½” x 6” x 2”) Memo pad EZ Twin ballpoint pen & mechanical pencil Magic memo clip PVC decorative tag (chain) The Explanatory Notes to the Harmonized Tariff Schedule of the United States (HTS) 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 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 re-packing. The “Stationery Gift Bags” are not considered a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. Therefore, the contents must be classified separately.  The applicable subheading for the tote bag of PVC will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of sheeting of plastic, other. The duty rate will be 20 percent ad valorem. The applicable subheading for the notebooks will be 4820.10.2020, HTS, which provides for diaries, notebooks and address books, bound; memorandum pads, letter pads and similar articles. The rate of duty will be Free. The applicable subheading for the pencils will be 9609.10.0000, HTS, which provides for pencils and crayons, with leads encased in a rigid sheath. The rate of duty will be 14 cents/gross plus 4.3 percent ad valorem. The applicable subheading for the ballpoint pens will be 9608.10.0000, HTS, which provides for ballpoint pens. The rate of duty will be 0.8 cents plus 5.4 percent ad valorem. The applicable subheading for the mechanical pencils will be 9608.40.8000, HTS, which provides for propelling or sliding pencils (for example, mechanical pencils): other. The rate of duty will be Free. The applicable subheading for the nylon utility pouch will be 4202.92.3031, HTS, which provides for travel, sports and similar bags, with outer surface of textile materials, other, of man-made fibers, other. The rate of duty will be 17.6 percent ad valorem. HTS 4202.92.3031 falls within textile category designation 670. Based upon international textile trade agreements products of Taiwan are not currently subject to quota and the requirement of a visa. The applicable subheading for the rulers will be 9017.80.0000, HTS, which provides for instruments for measuring length, for use by hand, other instruments. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the magic baby memo clips will be 3926.10.0000, 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 pencil sharpeners, will be 8214.10.0000, HTS, which provides for paper knives, letter openers, erasing knives, pencil sharpeners (non mechanical) and blades and other parts thereof. The rate of duty will be 0.3 cents each plus 4.2 percent ad valorem. The applicable subheading for the erasers, if plastic, will be 3926.10.0000, 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 the erasers, if of rubber, will be 4016.92.0000, HTS, which provides for other articles of vulcanized rubber other than hard rubber… erasers. The rate of duty will be 4.2 percent ad valorem. The applicable subheading for the pencil case of molded plastic will be 3926.10.0000, 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 decorative tags (chains) will be 7315.89.5000, HTS, which provides for chain and parts thereof, of iron or steel: Other chain: Other: other. The rate of duty will be 3.9 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 Kevin Gorman at 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division