CLA-2-96:RR:NC:MM:113 B89543
Mr. Rene Debrunner
Vantage International Forwarding Ltd.
11222 La Cienga Boulevard, Suite 535
Inglewood, CA 90304
RE: The tariff classification of the Traveling Art Book from Hong Kong
Dear Mr. Debrunner:
In your letter dated September 2, 1997, on behalf of Walter Foster Publishing, Inc., you requested a tariff classification ruling.
The merchandise is called the Traveling Art Book. It is a polyvinyl chloride backpack containing 6 small colored pencils, 1 regular pencil, 6 felt tipped markers, 1 plastic stencil, 1 pencil sharpener, 1 instructional art book, 1 pad of blank white paper, and 1 eraser shaped like a car. The staple-bound book is entitled "I Can Draw Cartoons". It consists of 32 pages of instructional, illustrated text and 8 pages of blank "grid paper" for practice.
We assume that the eraser is composed of rubber. For classification purposes, each item will be treated separately.
The applicable subheading for all of the pencils will be 9609.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils and crayons, with leads encased in a rigid sheath. The rate of duty will be 14 cents per gross plus 4.3 percent ad valorem.
The applicable subheading for the markers will be 9608.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for felt tipped markers and other porous-tipped pens and markers. The rate of duty will be 5.6 percent ad valorem.
The applicable subheading for the stencil will be 9017.20.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for other drawing, marking-out or mathematical calculating instruments, other. The rate of duty will be 5.1 percent ad valorem.
The applicable subheading for the pencil sharpener will be 8214.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for paper knives, letter openers, erasing knives, pencil sharpeners (nonmechanical) and blades and other parts thereof. The rate of duty will be 0.3 cents each plus 5 percent ad valorem.
The applicable subheading for the book will be 4901.99.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for printed art and pictorial books valued under $5 each. The rate of duty will be free.
The applicable subheading for the pad of paper will be 4820.10.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for memorandum pads, letter pads and similar articles, of paper or paperboard. The rate of duty will be 2.8 percent ad valorem.
The applicable subheading for the backpack will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface sheeting of plastic, other. The rate of duty will be 20 percent ad valorem.
The applicable subheading for the eraser, if made of rubber, will be 4016.92.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of vulcanized rubber, other than hard rubber, erasers. The rate of duty will be 4.2 percent ad valorem.
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 James Smyth at 212-466-2084.
Sincerely,
Robert B. Swierupski
Chief, Metals & Machinery Branch
National Commodity
Specialist Division