HQ 085033: "Planner and Pen Set"

us-cbp-cross-rulings-hq-085033HQ 085033: "Planner and Pen Set"Guidance

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.


                         HQ 085033
                      October 26, 1989

CLA-2 CO:R:C:G  085033 SLR

CATEGORY: Classification

TARIFF NO.: 4202.32.2000

Montgomery Ward Importing, Inc.
Mongomery Ward Plaza, 2-A
Chicago, IL  60671

RE: "Planner and Pen Set"

Dear Sirs:

     This ruling is in response to a letter, dated June 27, 1989,
submitted by Fritz Companies, Inc., requesting the classification
of a "Planner and Pen Set" under the Harmonized Tariff Schedule
of the United States Annotated (HTSUSA).  A sample was provided
for our examination.

FACTS:

     The submitted sample, Item No. 7428, consists of the
following items which fit into plastic inserts within the inner
lining of a plastic-coated folding case: a telephone and address
indexer; a calendar; a weekly planner; and a note pad.  The case
itself contains built-in plastic pages designed to hold credit
cards and the like.  A ball point pen insert also exits.  A
Velcro-type fastener secures these articles.  Two ball point pens
come with the Planner.

ISSUE:

     What is the proper classification of the "Planner and Pen
Set" under the HTSUSA?

LAW AND ANALYSIS:

     Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI's), taken in order.
GRI 3(b) provides for goods put up for retail sale.  The
Explanatory Notes, which constitute the official interpretaion of
the tariff at the international level, state in Note X to Rule
3(b) that the phrase "goods put up in sets for retail" means
goods which:

     (a) consist of at least two different articles which are,
         prima facie, classifiable in different headings;
                              -2-

     (b) consist of products or 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 "Planner and Pen Set" meets criteria (a), (b), and (c)
above.  At least two of the articles are classifiable in
different headings: the ball point pen in subheading
9608.10.0000, HTSUSA, and the telephone and address indexer,
weekly planner, and note pad in subheading 4820.10.20, HTSUSA.
The various components of the "Planner and Pen Set" are put up
together to carry out a specific activity of planning and
organizing one's thoughts, activities, and personal contacts.
Neatly packaged, this product is put up for sale directly to
users without any need for repacking.

     Acknowledging the above analysis, an essential character
determination is in order.  Explanatory Note VIII to GRI 3(b)
states that a product's essential character 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 goods.

     It is the opinion of this office that the role of the
plastic-coated cover in relation to the overall use of the set in
issue clearly indicates that the plastic portion is
indispensable to the functioning of this product.  This
wrap-around cover secures, in one convenient location, the note
pad, calendar, and weekly planner.  By localizing these
individual components, the case greatly enhances one's ability to
organize thoughts, meetings, and the like on a daily, weekly, and
yearly basis.  Accordingly, the set as a whole must be classified
under the subheading which applies to the holder.

HOLDING:

     The "Planner and Pen Set" is classifiable under the
provision for articles of a kind normally carried in the pocket
or in the handbag, with outer surface of plastic sheeting, other,
subheading 4202.32.2000, HTSUSA, dutiable at 20% ad valorem.


                                   Sincerely,


                                   John Durant, Director
                                   Commercial Rulings Division




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