U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of Happy Zoo 6 Piece Stationery Set, Item # C-HZ1218 from China
N249414 January 29, 2014 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4820.10.2060 Ms. Sara M. Moffatt C.H. Robinson Freight Service 1501 N. Mittel Blvd, Suite A Wood Dale, IL 60191 RE: The tariff classification of Happy Zoo 6 Piece Stationery Set, Item # C-HZ1218 from China Dear Ms. Moffatt: In your letter dated January 7, 2014, on behalf of Industries for the Blind, you requested a tariff classification ruling. A sample identified as “Happy Zoo 6 Piece Stationery Set, Item # C-HZ1218, was submitted for our examination, and will be returned to you as per your request. The item consists of a spiral notebook (unlined) measuring approximately 3 ¾” x 5”, one wooden pencil measuring approximately 7 inches in length, one plastic manual pencil sharpener, one thermal plastic rubber eraser, and two paperboard stencils measuring approximately 2 ½ ” x 5 ½ ”. 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 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. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. This office considers the sample stationery assortment to be a set for tariff classification purposes, with the essential character imparted by the spiral-bound notebook. The applicable subheading for the Happy Zoo 6 Piece Stationery Set will be 4820.10.2060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting pads, binders (looseleaf or other), folders, file covers, manifold business forms, interleaved carbon set: Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles: Diaries, notebooks and address books, bound; memorandum pads, letter pads and similar articles: Other. The rate of duty will be Free. The pencil may be subject to antidumping duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on "Contact Us"). You may also write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 1401 Constitution Avenue NW, Washington, DC 20230. For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on "Antidumping and Countervailing Duty" on the lower right hand side under "Investigations"), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov. 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 Albert Gamble at (646) 733-3037. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division
CIT and CAFC court opinions related to the tariff classifications in this ruling.