us-cbp-cross-rulings-hq-085356•HQ 085356: School supply kits
HQ 085356: School supply kits
us-cbp-cross-rulings-hq-085356HQ 085356: School supply kitsGuidance
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 085356
November 20, 1989
CLA-2 CO:R:C:G 085356 JLJ
CATEGORY: Classification
TARIFF NO.: 9609.10.00
Kenneth R. Paley
Sharretts, Paley, Carter & Blauveldt
1707 L Street, N.W.
Washington, D.C. 20036
RE: School supply kits
Dear Mr. Paley:
You requested classifications under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) on behalf of
your client, K-Mart Corporation, for three school supply kits.
You submitted samples of each along with your request.
FACTS:
The first sample, Model 25-39-10, consists of one black
lead pencil, one ruler, one eraser and one pencil sharpener
packaged in a blue sheet plastic pouch which is closed by a
zipper.
The second sample, Model 25-40-60, consists of one ball
point pen, one pencil sharpener, one eraser, one pencil, one
ruler and a grey and white sheet plastic pouch which is closed by
a snap at the top. All the items are packaged in a cellophane
package.
The third sample, Model 25-37-05, consists of one ruler,
one pencil, one eraser, one sharpener and a green sheet plastic
pouch printed with skateboard scenes which is closed by a zipper.
All items are packaged in a clear sheet plastic bag.
-2-
ISSUE:
What is the correct classification for these school supply
kits?
LAW AND ANALYSIS:
You suggest that these three kits are classified under the
provision for drawing, marking-out or mathematical calculating
instruments (for example, drafting machines, pantographs,
protractors, drawing sets, slide rules, disc calculators): other
drawing, marking-out or mathematical calculating instruments:
other, in subheading 9017.20.80, HTSUSA. Alternatively, you
suggest that the kits are classified under the provision for
pencils and crayons, with leads encased in a rigid sheath, in
subheading 9609.10.00, HTSUSA, by virtue of GRI 3(c) because the
kits comprise sets for retail sale in which no item comprises the
essential character.
The Explanatory Notes for Heading 9017 state as follows:
This heading includes drawing,
marking-out or mathematical
calculating instruments....
These include:
(A) Drawing instruments.
(1) Pantographs and eidographs....
(2) Drafting machines....
(3) Drawing compasses....
(4) Set squares....
(5) Protractors....
(6) Stencils....
It is obvious from the enumeration of items above that
Heading 9017 is not intended to cover school supply kits such as
the instant merchandise. Rather, as made clear by the above-
cited Notes, the drawing sets covered by Heading 9017 are more
technical ones such as mechanical drawing sets or engineering
drawing sets.
-3-
Your alternative classification under subheading
9609.10.00, HTSUSA, is more on point.
General Rule of Interpretation (GRI) 3(a), HTSUSA, states
that the most specific heading shall apply, but that when two or
more headings refer to part only of the items in a set put up for
retail sale, those headings are to be regarded as equally
specific. GRI 3(a) does not apply to the instant kits.
GRI 3(b), HTSUSA, states that goods put up in sets for
retail sale shall be classified according to that component which
gives them their essential character.
The Explanatory Notes for GRI 3(b) state that goods put up
in sets for retail sale must consist of at least two different
articles which are classifiable in different headings. Each kit
contains a pencil classified in Heading 9609 and an eraser
classified in Heading 4016, so this requirement is met. The
Explanatory Notes also state that retail sets must consist of
articles put up together to carry out a particular function.
All of the items involved would help a student do school writing,
so the second requirement is met. Finally the Explanatory Notes
state that retail sets must be put up in a manner suitable for
sale directly to users without repacking. The instant kits meet
this final requirement, so they do constitute goods put up in
sets for retail sale.
The Explanatory Notes for GRI 3(b) state that:
The factor which determines essential
character will vary as between different
kinds of goods. It may, for example, 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.
In the case of the instant school supply kits, no one
particular component stands out. No single component is of such
distinctive bulk, nature, quantity, weight or value as to give
the kit its essential character. Nor does any component play
such a role in relation to the use of the goods as to be
determinative of essential character. Inasmuch as no essential
character can be determined, GRI 3(b) does not apply.
-4-
GRI 3(c) says that, if neither GRI 3(a) nor GRI 3(b)
applies, merchandise shall be classified in the heading which
occurs last in numerical order among those equally meriting
consideration. All items within the kits appear to merit equal
consideration. If entered separately, the plastic pouches are
classifiable in Heading 4202, the pencils are classifiable in
Heading 9609, the rulers are classifiable in Heading 9017, the
pencil sharpeners are classifiable in Heading 8214, the erasers
are classifiable in Heading 4016, and the ball point pen is
classifiable in Heading 9608. By virtue of GRI 3(c), all three
school supply kits are classifiable in Heading 9609, which occurs
last in numerical order.
We note that Customs Headquarters Ruling Letter (HRL)
084715 of August 24, 1989, classified a similar kit in subheading
3923.10.000, HTSUSA, because it found that the rigid plastic
box which enclosed the other items constituted the essential
character of the kit. The merchandise in HRL 084715 is
distinguishable from the three kits at issue here because the
merchandise differs. The rigid plastic box in HRL 084715
constituted one third of the value of the kit, more than twice
that of the next most expensive component. The bulk of the box
exceeded all other components. Most of the components fit
within the rigid plastic box. In the instant kits, all of the
components fit within the plastic pouches, but the value of the
plastic pouches does not rival the value of the rigid plastic
box at issue in HRL 084715. Nor do the plastic pouches at issue
here have the bulk of the box at issue in HRL 084715. Instead
all three pouches are flimsy, inexpensive pouches of flexible
plastic sheeting. HRL 084715 is distinguishable because it
covered a different type of merchandise.
HOLDING:
The three school supply kits are goods put up in sets for
retail sale. They are classified in subheading 9609.10.00,
HTSUSA, by virtue of GRI 3(c), HTSUSA, and are dutiable at the
rate of 4.3. percent ad valorem plus 14 cents per gross.
Sincerely,
John Durant, Director
Commercial Rulings Division
jones library 085356JLJ
6 cc: Area Dir., N.Y. Seaport (NIS-113-157)
JLJohnson:peh:9/29/89
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