CLA-2-96:S:N:N3:113 806880 JTS
8214.10.0000; 4820.10.2050; 4820.10.2010;
4202.92.9040; 4202.92.4500; 4202.22.1500;
4016.92.0000; 3926.10.0000
Mr. Alan P. Kaufman
The Disney Store, Inc.
101 North Brand Boulevard, Suite 1000
Glendale, CA 91203-2671
RE: The tariff classification of bags with stationery items from
China
Dear Mr. Kaufman:
In your letter dated February 6, 1995, you requested a tariff
classification ruling.
The merchandise is the Stationery Keeper, Stationery
Organizer, Stationery Catchall, and Stationery Pouch. Each is a
different style of red and yellow plastic bag that contains various
stationery accessories designed for children.
1. The Stationery Keeper is a shoulder bag of plastic sheeting
which contains a spiral bound notebook, a spiral bound address
book, and a pen. For classification purposes, each item in the
Stationery Keeper will be treated individually.
The applicable subheading for the shoulder bag will be
4202.22.1500, Harmonized Tariff Schedule of the United States
(HTS), which provides in part for handbags with outer surface of
sheeting of plastic. The rate of duty will be 19.6 percent ad
valorem.
The applicable subheading for the pen will be 9608.10.0000,
Harmonized Tariff Schedule of the United States (HTS), which
provides for ball point pens. The rate of duty will be 0.8 cents
each plus 5.4 percent ad valorem.
The applicable subheading for the notebook will be
4820.10.2050, Harmonized Tariff Schedule of the United States
(HTS), which provides for notebooks of paper or paperboard. The
rate of duty will be 3.6 percent ad valorem.
The applicable subheading for the address book will be
4820.10.2010, Harmonized Tariff Schedule of the United States
(HTS), which provides for diaries and address books of paper or
paperboard. The rate of duty will be 3.6 percent ad valorem.
2. The Stationery Organizer is a trifold container of plastic
sheeting which is specially fitted to contain two pencils and a
memo pad. There is one fitted pocket which is not containing a
specific article. The container has a zippered pocket within which
are placed an eraser, a plastic ruler, and a package of paper
clips. The instant item is a composite having the essential
character of the container.
The applicable subheading for the Stationery Organizer will be
4202.92.9040, Harmonized Tariff Schedule of the United States
(HTS), which provides in part for other containers with outer
surface of sheeting of plastic. The rate of duty will be 19.8
percent ad valorem.
3. The Stationery Catchall is a handbag of plastic sheeting
which contains three pencils, a spiral bound notebook, and a pencil
sharpener. For classification purposes, each item in the
Stationery Catchall will be treated individually.
The applicable subheading for the handbag will be
4202.22.1500, Harmonized Tariff Schedule of the United States
(HTS), which provides in part for handbags with outer surface of
sheeting of plastic. The rate of duty will be 19.6 percent ad
valorem.
The applicable subheading for 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 notebook will be
4820.10.2050, Harmonized Tariff Schedule of the United States
(HTS), which provides for notebooks of paper or paperboard. The
rate of duty will be 3.6 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 0.4 cents each plus 5.7
percent ad valorem.
4. The Stationery Pouch is a zippered travel utility pouch of
plastic sheeting within which are placed eight colored pencils, a
package of paper clips, a pencil sharpener, and an eraser. The
container is not specially fitted to contain the contents. For
classification purposes, each item in the Stationery Pouch will be
treated individually.
The applicable subheading for the pouch will be 4202.92.4500,
Harmonized Tariff Schedule of the United States (HTS), which
provides in part for travel, sports and similar bags with outer
surface of sheeting of plastic, other. The rate of duty will be 20
percent ad valorem.
The applicable subheading for 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 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 0.4 cents each plus 5.7
percent ad valorem.
The applicable subheading for the paper clips will be
8305.90.3050, Harmonized Tariff Schedule of the United States
(HTS), which provides for paper clips and parts thereof. The rate
of duty will be 3 percent ad valorem.
The applicable subheading for the eraser, if made of plastic,
will be 3926.10.0000, Harmonized Tariff Schedule of the United
States (HTS), which provides for other articles of
plastics...office or school supplies. The rate of duty will be 5.3
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 vulcanized rubber other
than hard rubber, erasers. The rate of duty will be 4.2 percent ad
valorem.
The pencils in the Stationery Catchall and the Stationery
Pouch may be subject to additional duties under the Anti-Dumping
Act. Before importation, you should contact:
Office of Antidumping Investigations
Import Administration
International Trade Administration
U.S. Department of Commerce
14th Street and Constitution Avenue, N.W.
Washington, DC 20230
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