HQ 083667: Tariff classification of a combination/holder address book/notebook/calendar/pen set

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 083667

                                    June 2, 1989

          CLA-2 CO:R:C:G 083667, 836580 JLJ

          CATEGORY: Classification

          TARIFF NO.: 4202.32.10, 4202.32.20

          Ms. Laura Fumagalli
          Dakin Inc.
          7000 Marina Boulevard
          Brisbane, California 94005

          RE: Tariff classification of a combination/holder
              address book/notebook/calendar/pen set

          Dear Ms. Fumagalli:

               You requested a tariff classification under the Harmonized
          Tariff Schedule of the United States Annotated (HTSUSA) for a
          combination article composed of an address book, a memorandum
          pad, a calendar and a pen enclosed in a plastic coated case,
          imported from Taiwan.

          FACTS:

               The instant merchandise consists of the four above-mentioned
          items enclosed in a plastic-coated cover with a velcro-type
          closure.  In a conversation with Ms. Johnson of this office, your
          executive manager, Mr. Michael Kramer, stated that the article is
          imported in its assembled form -- i.e., with the pen, the address
          book, the calendar and the memorandum pad all tucked into the
          plastic coated, wrap-around case.  The address book, the calendar
          and the memorandum pad are all of paper.

          ISSUE:

               For tariff classification purposes, does the instant
          combination article constitute goods put up in a set for retail
          sale?

          LAW AND ANALYSIS:

               General Rule of Interpretation (GRI) 3(b), HTSUSA, states
          that goods put up in sets for retail sale shall be classified as
          if they consisted of the material or component which gives them
















                                         -2-


          their essential character.  The Explanatory Notes for GRI 3(b),
          HTSUSA, define the term "goods put up in sets for retail sale" to
          mean goods which:

               (1) consist of at least two different articles which are,
                   prima facie, classifiable in different headings,

               (2) consist of products or articles put up together to meet
                   a particular need or carry out a specific activity, and

               (3) are put up in a manner suitable for sale directly to
                   users without repacking (e.g., in boxes or cases or on
                   boards).

               The instant combination article consists of an address book
          of paper and a memorandum pad of paper which -- if imported
          separately -- would both be classified under the provision for
          registers, account books, notebooks, order books, receipt books,
          letter pads, memorandum pads, diaries and similar articles...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, in subheading
          4820.10.20, HTSUSA, dutiable at the rate of 4 percent ad valorem.
          If printed in whole or in part by a lithographic process, the
          paper calendar would be classified under the eo nomine provision
          for calendars of any kind, printed, including calendar blocks
          printed on paper or paperboard in whole or in part by a
          lithographic process: not over 0.51 millimeters in diameter, in
          subheading 4910.00.20, HTSUSA, which is duty-free, or if over
          0.51 millimeters in diameter, in subheading 4910.00.40, HTSUSA,
          dutiable at the general rate of 4.4 cents per kilogram.  If not
          printed in whole or in part by a lithographic process, the
          calendar would be classified in subheading 4910.00.60, HTSUSA,
          dutiable at the general rate of 3 percent ad valorem.  The ball
          point pen would be classified under the eo nomine provision for
          ball point pens in subheading 9608.10.00, HTSUSA, dutiable at the
          general rate of 0.8 cents each plus 5.4 percent ad valorem.  The
          plastic-coated, wrap-around holder would be classified under the
          provision for articles of a kind normally carried in the pocket
          or in the handbag: with outer surface of plastic sheeting or of
          textile materials: with outer surface of plastic sheeting: in
          subheading 4202.32.10, HTSUSA, if of reinforced or laminated
          plastics, dutiable at the rate of 12.1 cents per kilorgram plus
          4.6 percent ad valorem, or in subheading 4202.32.20, HTSUSA, if
          of other plastic sheeting, dutiable at the rate of 20 percent ad
          valorem.  To summarize, the five items comprising the set would
          be classified in four different headings if they were imported
          separately; therefore this element of "goods put up in sets for
          retail sale" is present.











                                         -3-


               The next element of retail sets is also present in that the
          five articles are all intended to help the owner organize his
          life -- i.e, a calendar, an address book, a memorandum pad, pen
          with which to record addresses and notes, and a convenient wrap-
          around container to package the set.

               The third and final element of retail sets is also present
          in that the four articles are enclosed in a wrap-around case with
          a velcro-type closure which constitutes a package suitable for
          sale directly to users.  We find, therefore, that the instant
          combination article constitutes goods put up in a set for retail
          sale.

               The next question to be determined is the essential
          character of the set.  The Explanatory Notes state that a set's
          essential character may be determined by the nature of the
          component, its bulk, quantity, weight or value, or by the role of
          a constituent material in relation to the use of the goods.
          Clearly the only applicable criterion here is the role of the
          component article in relation to the overall purpose of the set.
          Viewed in this light, it is clear that the essential character of
          the set is determined by the wrap-around container which packages
          the set in a convenient form and which pulls all the components
          together.  The set as a whole must therefore be classified in
          subheading 4202.32.10 or subheading 4202.32.20, depending upon
          whether the plastic-coated case is of reinforced or laminated
          plastics or not, because its essential character lies there.

          HOLDING:

               The instant combination article is classified as a set in
          subheading 4202.32.10 or subheading 4202.32.20, depending upon
          whether the plastic-coated case is of reinforced or laminated
          plastics or not.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division



















          JLJohnson:tj:typed 06/02/89
          6cc: A.D. N.Y. (NIS-234)
          Jones Library
          name: 083667JLJ