CLA-2-96:RR:NC:2:224 I88927
9609.90.8000; 3213.10.0000;
3213.90.0000; 3919.90.5060
3926.10.0000; 4016.92.0000;
4202.92.4500; 4820.10.2020;
4911.91.4040; 8214.10.0000;
9603.30.2000
Mr. Kevin Maher
C Air Customhouse Brokers
181 South Franklin Avenue
Valley Stream, NY 11581
RE: The tariff classification of a Barbie Fashion Fun Tote from China.
Dear Mr. Maher:
In your letter dated November 21, 2002, you requested a tariff classification ruling, on behalf of Roseart Industries, your client.
You are requesting the tariff classification on a Barbie Fashion Fun Tote, style 6717. The fun tote includes: 6 washable markers, 16 crayons, 1 notepad, 1 glitter glue, 7 watercolor paints, 1 paintbrush, 1 pencil, 1 eraser, 1 sharpener and 22 stickers to color. The fun tote is constructed of polyvinyl chloride (PVC) plastic sheeting. The fun tote is a carrying case with a zippered closing and a handle at the top. The sample will be returned, as requested by your office.
The Explanatory Notes to the Harmonized Tariff Schedule of the United States (HTS) provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3 (b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without re-packing.
The Barbie Fashion Fun Tote is not considered a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. Therefore, the contents must be classified separately.
The applicable subheading for the eraser, if composed 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 % ad valorem.
The applicable subheading for the erasers, if composed 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 % 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 ¢ each + 4.2 % 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 and crayons, with leads encased in a rigid sheath. The rate of duty will be 14 ¢ /gross + 4.3 % ad valorem.
The applicable subheading for the notepad will be 4820.10.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for diaries, notebooks and address books, bound; memorandum pads, letter pads and similar articles…memorandum pads, letter pads and similar articles. The rate of duty will be 0.8 % ad valorem.
The applicable subheading for the crayons will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils…crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors’ chalks: other: other. The rate of duty will be free.
The applicable subheading for the markers will be 9608.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for felt tipped and other porous-tipped pens and markers. The rate of duty will be 4 % ad valorem.
The applicable subheading for the glitter glue will be 3213.90.0000, Harmonized Tariff Schedule of the United States (HTS) which provides for artists’, students’ or signboard painters’ colors, modifying tints, amusement colors and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings: other. The rate of duty will be 3.4 % ad valorem.
The applicable subheading for the zippered carrying case of polyvinyl chloride (PVC) plastic sheeting will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, vanity cases…of sheeting of plastics…other: with outer surface of sheeting of plastic or textile materials: travel, sports and similar bags: other. The rate of duty will be 20 % ad valorem.
The applicable subheading for the paper stickers will be 4911.91.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for other printed matter, including printed pictures and photographs: other: other…other. The present rate of duty will be 0.6 % ad valorem. The 2003 rate of duty will be 0.3 % ad valorem.
The applicable subheading for the plastic stickers will be 3919.90.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for self-adhesive plates, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls: other; other…other. The rate of duty will be 5.8 % ad valorem.
The applicable subheading for the watercolor paint set will be 3213.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for artists’, students’ or signboard painters’ colors, modifying tints, amusement colors and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings: colors in sets. The rate of duty will be 6.5 % ad valorem.
The applicable subheading for the artist’s brush will be 9603.30.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for artists’ brushes, writing brushes and similar brushes for the application of cosmetics: valued not over 5 ¢ each. The rate of duty will be 2.6 % ad valorem.
Cased pencils from China may be subject to anti-dumping duties. Before you import, we recommend that you contact the International Trade Commission at:
Office of Antidumping Investigations
Import Administration
International Trade Administration
U.S. Department of Commerce
14th Street and Constitution Avenue, N.W.
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 Tom McKenna at 646-733-3025.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division