The tariff classification of Mini Stapler sets from China.

N238871 March 11, 2013 CLA-2-82:OT:RR:NC:1:118 CATEGORY: Classification TARIFF NO.: 8205.59.5560 Ms. Jessica Ayling Dollar Tree Stores, Inc. 500 Volvo Parkway Chesapeake, VA 23320 RE: The tariff classification of Mini Stapler sets from China. Dear Ms. Ayling: In your letter dated February 21, 2013 you requested a tariff classification ruling. The samples you have submitted are being returned as requested. The submitted samples, SKU numbers 120991 and 26589, each consist of a miniature stapler and a box of 500 staples packaged together for retail sale. The staplers are constructed of metal parts with plastic coverings. The stapler included with SKU number 120991 measures 2 ¾”L x 1” W x 1 ¾” H and the stapler packaged in SKU number 26589 measures 3 ¾” L x 1” W x 1 ½” H. Both staplers are constructed with a base for placing them on a flat surface. However, miniature staplers are primarily designed to operate in the unaided hand. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs) taken in order. GRI 1 provides that classification is determined first in accordance with the terms of the headings and any relative section and chapter notes. If GRI 1 fails to classify the goods and if the heading and legal notes do not otherwise require, the remaining GRIs are applied, taken in order. Both Mini Stapler sets consist of at least two different articles that are, prima facie, classifiable in different subheadings.  They consist of articles put up together to carry out a specific activity. Finally, the articles are put up in a manner suitable for sale directly to users without repacking.  Therefore, the sets in question are within the term "goods put up in sets for retail sale."  GRI 3(b) states in part that goods put up in sets for retail sale, which cannot be classified by reference to 3(a), are to be classified as if they consisted of the component which gives them their essential character.  The factor or factors which determine essential character varies with the goods under consideration. Explanatory Note Rule 3(b)(VIII) lists factors such as the nature of the material or component, their bulk, quantity, weight or value and the role of a constituent material in relation to the use of the good. In this case, the staplers impart the essential character of the sets. The applicable subheading for the Mini Stapler sets, SKU numbers 120991 and 26589, will be 8205.59.5560, HTSUS, which provides for handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: other handtools (including glass cutters) and parts thereof: other: other: of iron or steel: other: other (including parts). The rate of duty will be 5.3% 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 Anthony Grossi at (646) 733-3021. Sincerely, Thomas J. Russo Director National Commodity Specialist Division