The tariff classification of a plastic pencil holder, a plastic baseball motif box, and a plastic photo frame from China

N068637 August 13, 2009 CLA-2-39:OT:RR:E:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.2000; 3924.90.5600; 3926.10.0000 Ms. Kelly J Stankey Ashley Furniture Industries One Ashley Way Arcadia, WI 54612 RE: The tariff classification of a plastic pencil holder, a plastic baseball motif box, and a plastic photo frame from China Dear Ms. Stankey: In your letter dated July 14, 2009, you requested a tariff classification ruling. The submitted illustrations depict the following collection of items that are all packaged together for retail sale under item number A2C00040: Pencil Holder – This item is constructed of poly resin. It is round in shape, painted to look like a baseball and attached to a base that appears to be in the shape of home plate. The item contains four circular apertures on the top, which are designed to hold pencils (not included). This item measures approximately 5” in diameter. Baseball Motif Box – This item is constructed of poly resin. It is cylindrical in shape with a flat bottom, a removable lid on the top and is painted to look like a baseball. The box measures approximately 4” in height by 5¾” in diameter. Photo Frame – This item is constructed of poly resin with a glass insert that covers the area in which the photograph will be displayed. The back stand is made of cardboard and it contains fasteners to secure the picture in place. The front of the frame is decorated with a design of four baseball bats interspersed with four baseballs. The photo frame is designed to hold a 4” x 6” photo and the item measures approximately 6” in width by 8” in length. The Explanatory Notes to the Harmonized Commodity Description and Coding System (ENs), although not legally binding, are the official interpretation of the tariff at the international level. In applying the provisions of the Harmonized Tariff Schedule of the United States (HTSUS), Customs will look to the ENs for guidance. In determining whether two or more articles imported together constitute a “set put up for retail sale” and are, therefore, classifiable under a single tariff provision, Explanatory Note X for General Rule of Interpretation (GRI) 3(b) provides the criteria as to whether the goods: (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. In this case, the subject articles meet criteria (a) and (c) but do not meet criteria (b). It is the opinion of this office that the three different articles referenced in this ruling are designed to carry out three different activities. Consequently, all articles of this item must be classified separately. You have suggested that the Pencil Holder and the Baseball Motif Box are correctly classified in subheading 3926.40.0000, which provides for statuettes and other ornamental articles of plastics. However, we do not agree that these articles are correctly classified in the subheading that you have suggested. Both of these articles are fully functional and are provided for in the tariff schedule based on their respective functions. You have also suggested that the photo frame is correctly classified in subheading 3924.90.2000 and we agree with that suggestion. The applicable subheading for the Pencil Holder will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics and articles of other materials of heading 3901 to 3914: office or school supplies. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the Baseball Motif Box will be 3924.90.5600, HTSUS, which provides for …other household articles…of plastics: other: other. The rate of duty will be 3.4 percent ad valorem. The applicable subheading for the Photo Frame will be 3924.90.2000, HTSUS, which provides for …other household articles…of plastics: other: picture frames. The rate of duty will be 3.4 percent ad valorem. 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/. 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 Gary Kalus at (646) 733-3055. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division