CLA-2-96:S:N:N1:113- 839769
3926.10.0000: 3919.10.2030: 3924.90.2000: 8214.10.0000:
9017.80.0000
Ms. Mona Webster
Target Stores
33 South Sixth Street
P.O. Box 1392
Minneapolis, Minnesota 55440-1392
RE: The tariff classification of crayons, a pencil, a memo pad,
printed picture stickers, plastic clips, a tape dispenser with
tape, a plastic photo frame, a pencil sharpener, and a plastic ruler
from Hong Kong.
Dear Ms. Webster:
In your letter dated April 12, 1989 you requested a tariff
classification ruling.
The first item is a group of five crayons each of which are wrapped with
a single thickness of paper.
The second item is a wooden pencil.
The third item is a small memo pad.
The fourth item is a group of two paper stickers which can be colored
and then peeled from their bases.
The fifth item is a group of three plastic clips which may be used to
fasten sheets of paper together.
The sixth item is a plastic reusable tape dispenser which contains a
small roll of cellophane tape.
The seventh item is a plastic photo frame with a rear stand in which
small photos may be displayed.
The eighth item is a metal pencil sharpener which encased inside a toy
plastic house. The house acts as the receptacle for the pencil shavings.
The ninth item is a yellow plastic ruler which is seven inches long.
All the above items are packed for retail in a plastic bubble pack with
cardboard backing. It is labeled as a "Bob and Jean Drawing Set."
The applicable subheading for the crayons will be 9609.90.8000,
Harmonized Tariff Schedule of the United States (HTS), which provides for
other crayons. The rate of duty will be 5.5 cents per gross plus 3.4 percent
ad valorem.
The applicable subheading for the pencil will be 9609.10.0000,
Harmonized Tariff Schedule of the United States (HTS), which provides for
pencils 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 memo pad will be 4820.10.2020,
Harmonized Tariff Schedule of the United States (HTS), which provides for
memorandum pads and similar articles. The rate of duty will be 4 percent ad
valorem.
The applicable subheading for the printed picture stickers will be
4911.91.2040, Harmonized Tariff Schedule of the United States (HTS), which
provides for printed pictures: lithographs on paper not over .51 mm in
thickness. The rate of duty will be 13.2 cents per kilogram.
The applicable subheading for the tape dispenser and the plastic clips
will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS),
which provides for other articles of plastics...office and school supplies.
The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the roll of cellophane tape will be
3919.10.2030, Harmonized Tariff Schedule of the United States (HTS), which
provides for self-adhesive plates, sheets, film, foil, tape...transparent
tape, not exceeding 55 m in length: not exceeding 5 cm in width. The rate of
duty will be 5.8 percent ad valorem.
The applicable subheading for the plastic photo frame will be
3924.90.2000, Harmonized Tariff Schedule of the United States (HTS), which
provides for picture frames of plastic. The rate of duty will be 3.4 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
pencil sharpeners of base metal. The rate of duty will be 6.1 percent ad
valorem.
The applicable subheading for the plastic ruler will be 9017.80.0000,
Harmonized Tariff Schedule of the United States (HTS), which provides for
other instruments for measuring length for use in the hand. The rate of
duty will be 5.3 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