CLA-2-96:S:N:N3:113 887467
Mr. Ryden L. Richardson, Jr.
Carmichael International Service
533 Glendale Boulevard
Los Angeles, CA 90026-0057
RE: The tariff classification of stationery sets from Taiwan
Dear Mr. Richardson:
In your letter dated June 18, 1993, on behalf of Canasa Trading
Corporation, you requested a tariff classification ruling.
The merchandise consists of three different sets of stationery items.
The Snow White Stationery Set (FF-SN57) contains a memo pad, 2 pencils, a
sharpener, an eraser, and a pair of scissors. The Snow White Pencil Box with
Stationery Set (FF-SN-24) is a pencil box containing 2 pencils, an eraser, a
ruler, and a sharpener. The Snow White 5-Action Pencil Box has a molded
plastic body that pops open at the push of a button to reveal various storage
areas containing stationery items.
The applicable subheading for the Snow White Stationery Set (FF-SN57)
will be 9609.10.0000, Harmonized Tariff Schedule of the United States (HTS),
which provides for pencils and crayons, with leads contained in a rigid
sheath. The rate of duty will be 14 cents per gross plus 4.3 percent ad
valorem. The specific rate of duty of 14 cents per gross is taken on the
total number of pieces in the sets, not the number of sets.
The applicable subheading for the Snow White Pencil Box with Stationery
Set (FF-SN-24) will be 3923.10.0000, Harmonized Tariff Schedule of the United
States (HTS), which provides for articles for the conveyance or packing of
goods, of plastics ... boxes, cases, crates and similar articles. The rate
of duty will be 3 percent ad valorem.
The applicable subheading for the Snow White 5-Action Pencil Box will be
will be 3923.10.0000, Harmonized Tariff Schedule of the United States (HTS),
which provides for articles for the conveyance or packing of goods, of
plastics ... boxes, cases, crates and similar articles. The rate of duty
will be 3 percent ad valorem.
This ruling is being issued under the provisions of Section 177 of the
Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents
filed at the time this merchandise is imported. If the documents have been
filed without a copy, this ruling should be brought to the attention of the
Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport