The tariff classification of various leather office items packaged together, designated as styles PDA5144 and PDA5145, from China

NY L82470 March 17, 2005 CLA-2-42:RR:NC:3:L82470 350 CATEGORY: Classification TARIFF NO.: 3924.90.2000, 4205.00.8000 Carol Jones Polardreams International, Ltd. 110 North 4th Street Fairfield, IA 52556 RE: The tariff classification of various leather office items packaged together, designated as styles PDA5144 and PDA5145, from China Dear Ms. Jones: In your letter received February 16, 2005, you requested a tariff classification ruling. Your letter indicates these two styles, PDA5144 and PDA4145, are identical except for color. They are comprised of the following five components: Leather file box with lid and handholds, PVC lining, measuring 16 5/8” w x 13 ¾” d x 11” h Leather mail sorter measuring 8 11/16” w x 4 5/8” d x 4 3/16” h Leather flat slotted desk organizer measuring 11 1/2” w x 5 3/16” d x 1 13/16” h Leather letter tray or in-box measuring 15 1/16” w x 9 1/8” d x 3” h 5) Acrylic picture frame with leather base, holds 4” x 6” photo You state that all the leather items are made of heavy cardboard covered with pebbled top grain leather, with some internal reinforcing of fabric and /or metal on the corners. The individual components will not be sold separately and are to be used to organize the work or home desk. 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. The leather office items, styles PDA5144 and PDA5145, are not considered to be sets for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. Specifically, the acrylic picture frame does not carry out the activity of organizing the work or home desk. Therefore, the contents must be classified separately. The applicable subheading for the acrylic picture frame with leather base will be 3924.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Tableware, kitchenware, other household articles and toilet articles, of plastics: Other: Picture frames. The rate of duty will be 3.4 percent ad valorem. The applicable subheading for the leather file box, leather mail sorter, leather desk organizer, and leather letter tray will be 4205.00.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other articles of leather: Other: Other. The rate of duty will be Free. In your letter you requested information regarding any quota or visa requirements for this merchandise. At this time, for headings 3924 and 4205 HTS, there are no quota restrictions or requirements of a visa. 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 Deborah Walsh at (646) 733-3044. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division