The tariff classification of “80 piece Super Pack Stationery Set”, Item # 14027-PRN from China.

N251275 March 27, 2014 CLA-2-48:OT:RR:NC:N4: 234 CATEGORY: Classification TARIFF NO.: 4820.10.2060, 4820.10.2010, 4911.99.6000, 3926.90.9980, 6117.80.8500, 9608.10.0000 Mr. Ray Reel National Pen Tennessee 342 Shelbyville Mills Road Shelbyville, TN 37160 RE: The tariff classification of “80 piece Super Pack Stationery Set”, Item # 14027-PRN from China. Dear Mr. Reel: In your letter dated March 11, 2014 you requested a tariff classification ruling. The ruling was requested on a Disney Princess themed “80 piece Super Pack Stationery Set”, Item # 14027-PRN. A sample was submitted for our examination and will be returned to you as requested. The sample consists of one mini notebook attached to a key chain, one “Sparkling Dreams” spiral notepad, one “Magnificent Beauties” spiral journal, one hard cover diary, two two-sided door hangers, one 12” ruler, two sparkle bookmarks, two luggage tags, one hair scrunchy, one click pen, one marabou pen, forty-two mini stickers, sixteen medium stickers and eight large stickers. All of the items are packaged together in a plastic container for retail sale. 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) states 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. The items do not constitute a set for tariff purposes since the components are not put up together to meet a particular need or carry out a specific activity. Consequently, each article in the package must be classified under its own appropriate tariff heading. The applicable subheading for the notebook with key chain, spiral notepad and spiral journal 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 sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers (including cover boards and book jackets) of paper or paperboard: 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 applicable subheading for the hard cover diary will be 4820.10.2010, 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 sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers (including cover boards and book jackets) of paper or paperboard: 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: Diaries and address books. The rate of duty will be Free. The applicable subheading for the book mark, door hangers, stickers and ruler will be 4911.99.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other printed matter, including printed pictures and photographs: Other: Other: Other: Printed on paper in whole or in part by a lithographic process. The rate of duty will be Free. The applicable subheading for the luggage tags will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other: Other. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the hair scrunchy will be 6117.80.8500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Other accessories: Other: Headbands, ponytail holders and similar articles. The rate of duty will be 14.6 percent ad valorem. The applicable subheading for the click pen and marabou pen will be 9608.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating styli; propelling or sliding pencils (for example, mechanical pencils); pen-holders, pencil-holders and similar holders; part (including caps and clips) of the foregoing articles, other than those of heading 9609: Ball point pens. The rate of duty will be 0.8 cents each plus 5.4 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 Albert Gamble at Albert.Gamble@dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division