The tariff classification of a hanging organizer with pockets, a scrapbook, printed cards, and embroidered panels from China

NY M80333 February 22, 2006 CLA-2-63:RR:NC:N3:351 M80333 CATEGORY: Classification TARIFF NO.: 6307.90.9889, 3924.90.5500, 4911.99.8000 Dawn Lasanske Pocket Quilts, LLC N76 W16347 Sherwood Drive Menomonee Falls, WI 53051 RE: The tariff classification of a hanging organizer with pockets, a scrapbook, printed cards, and embroidered panels from China Dear Ms. Lasanske: In your letter dated Feb. 7, 2006, you requested a tariff classification ruling. Your letter was a follow-up to your letter of Nov. 15, 2005, which we returned to you for more information. You submitted samples of a hanging organizer with pockets, a scrapbook, printed cards, and embroidered panels. They are all packaged together for presentation to a new mother; all are decorated in baby motif. The organizer is called a calendar quilt. It is not a bedding quilt, as you state in your letter, but is designed to be hung on a wall or door; the top has been folded over and sewn down, creating a tunnel through which a hanging rod (not included with the sample) may be inserted. The outer shell is made of various cotton fabrics and the filling is polyester. It is approximately 46” long and 32” wide and has twelve pockets, each approximately 6” deep and 8” wide and embroidered with a month; the idea is to store memorabilia for that month after the baby’s birth in the pocket. This makes the item more utilitarian than decorative. The scrapbook measures approximately 12” x 13”. It has a paperboard cover that is covered in cotton chenille (which matches the pocket organizer) and is padded with cotton. It has plastic pages with paper inserts. The essential character of the scrapbook is imparted by the plastic pages. The printed cards are paperboard with a clear plastic sheeting laminated on both sides. There is one for each month of the baby’s first year, stating typical development stages (“By the end of month eleven a baby typically:”). Two embroidered panels are also included (in addition to one sewn to the organizer and one sewn to the scrapbook). They are 8” x 3”, with a lace border. The embroidery says, “Baby’s first year” and “Baby is one year old.” While these items will be packaged and sold as a set, it is the opinion of this office that this is not a set for tariff purposes. The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States Annotated (HTSUS) at the international level, state in Note X to Rule 3(b) that the term "goods put up in sets for retail sale" means goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or 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 set fulfills the requirements of (a) and (c) above, but we believe that it fails (b). The function of each part does not join that of the others in a way that might be interpreted as meeting a particular need or carrying out a specific activity. The organizer, for instance, may be used without the cards. The scrapbook may be used by itself. The needs and activities are entirely independent of each other. This is a collection of related items, but is not a set for tariff purposes; therefore, each item will be separately classified. In addition, you state that the items may be sold separately. The applicable subheading for the organizer and the embroidered panels will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. The applicable subheading for the scrapbook will be 3924.90.5500, HTSUS, which provides for…other household articles… of plastics: other, other. The rate of duty will be 3.4% ad valorem. The applicable subheading for the printed cards will be 4911.99.8000, HTSUS, which provides for other (than certain specified) printed matter. The duty rate will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The samples 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