The tariff classification of Mini Stationery Sets from China.

N267881 August 27, 2015 CLA-2-39:OT:RR:NC:N4: 234 CATEGORY: Classification TARIFF NO.: 3924.90.5650, 3926.10.0000, 4820.10.2060, 4911.91.4040, 4911.99.6000, 9608.20.0000, 9608.10.0000 Mr. David Prata OHL International, Inc. at CVS Health, Mail Code 1049 One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of Mini Stationery Sets from China. Dear Mr. Prata: In your letter dated August 18, 2015, you requested a tariff classification ruling on behalf of CVS Health. The samples submitted will be returned to you. Style number 864828 is described as a “mini stationery set”. The item is available in two styles. The first style, 864828A, is described as a Disney Frozen “Mini Stationery Case Set”. This style includes a plastic storage case, memo book, two mini markers, a mini ball point pen, a sticker sheet and an eraser. The memo book contains 30 blank sheets and measures approximately 4 inches by 2½ inches. The stickers are printed with Frozen characters and designs. The second style, 864828B, is described as a Teenage Mutant Ninja Turtles “Mini Stationery Set”. This style includes a plastic storage case, note pad, four mini markers, a sticker sheet and an eraser. The note pad contains 30 blank sheets and measures approximately 3 ½ inches by 2 ¼ inches. The stickers are printed with Teenage Mutant Ninja Turtles characters, letters, numbers and designs. While all the components are packaged and sold together, the items are not considered a set for tariff purposes as they do not meet the requirements of a GRI 3(b) set. The items are not put up together to meet one particular need. Therefore, each article will be classified separately. The applicable subheading for the plastic case will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Other: Other. The rate of duty will be 3.4 percent ad valorem. The applicable subheading for the eraser will be 3926.10.0000, HTSUS, which provides for other articles of plastics, office or school supplies. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the memo book and note pad will be 4820.10.2060, 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 applicable subheading for the Frozen sticker sheet will be 4911.91.4040, HTSUS, which provides for Other printed matter, including printed pictures and photographs: Other: Pictures, designs and photographs: Printed not over 20 years at time of importation: Other: Other: Other. The rate of duty will be Free. The applicable subheading for the Teenage Mutant Ninja Turtles sticker sheet will be 4911.99.6000, 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 markers will be 9608.20.0000, HTSUS, which provides for Felt tipped and other porous-tipped pens and markers.” The rate of duty will be 4 percent ad valorem. The applicable subheading for the ballpoint pen will be 9608.10.0000, HTSUS, which provides for 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 TSUS 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@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division