CLA-2-96:S:N:N3:113 883892
Ms. Michelle V. Humphrey
Markings
Thomas Nelson, Inc.
Nelson Place
Nashville, TN 37214-1000
RE: The tariff classification of a school supply kit from Taiwan
Dear Ms. Humphrey:
In your letter dated March 12, 1993, you requested a tariff
classification ruling.
The merchandise is the Regency School Supply Kit. The kit
contains 1 pad of paper, 3 pencils, 8 crayons, 8 markers, 8
watercolor paints with 1 paintbrush, 1 glue stick, 1 or 2
erasers, 1 six-inch ruler, 1 sharpener, 1 pair of scissors and a
self-inking stamper. The items are retail packaged in a
rectangular clear plastic container with a handle. The kit is
designed for use by children in kindergarten through the third
grade. In our opinion, the items constitute a set for tariff
purposes.
The applicable subheading for the kit will be 9611.00.0000,
Harmonized Tariff Schedule of the United States (HTS), which
provides for date, sealing or numbering stamps or the
like...designed for operating 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