The tariff classification of a four piece stationery set from China

N284316 March 29, 2017 CLA-2-48:OT:RR:NC:4:234 CATEGORY: Classification TARIFF NO.: 4820.10.2060 Ms. Linda Huetger Frankford Candy LLC 9300 Ashton Road Philadelphia, PA 19114 RE: The tariff classification of a four piece stationery set from China Dear Ms. Huetger: In your letter, dated March 9, 2017, you requested a classification ruling. The ruling was requested on the “Disney 4 piece stationery set.” Product specifications and photos were provided for our review. The item consists of a spiral-bound note pad, measuring 5” x 3 ½,” containing blank paper; a 6” plastic ruler; a rubber eraser; and three 6 ¾” long wood-cased pencils, all packaged together on a blister card. The stationery items and blister card have images of Disney characters from the movie Frozen. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the international level. EN X to General Rule of Interpretation (GRI) 3(b) provides: “for the purposes of this Rule, the term "goods put up in sets for retail sale" shall be taken to mean goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put 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 (e.g., in boxes or cases or on boards).” Sets are classified according to the component, or components taken together, which can be regarded as conferring on the set as a whole its essential character. The kit consists of multiple articles classifiable under separate headings. It is packaged for retail sale. The components of the kit carry out a specific activity. This kit therefore meets the term “goods put up in sets for retail sale.” In your submission you suggest that the sets are classifiable in subheading 9609.90.8000, HTSUS, which provides for pencil leads. The instant set does not include pencil leads, but rather complete pencils of subheading 9609.10.0000, HTSUS. In either case, we disagree with classification in heading 9609, HTSUS. In analyzing the role of the items in the set, and other relevant factors, we find that the note pad confers the essential character. The applicable subheading for the Disney 4 piece stationery set 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: Other. The rate of duty will be free. 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 the World Wide Web at https://hts.usitc.gov/current. The pencils 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. 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 Charlene Miller at Charlene.Miller@dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division