CLA-2-39:RR:NC:SP:221 C83553

Ms. Lauren E. Hong
The Disney Store, Inc.
101 North Brand Boulevard, Suite 1000
Glendale, CA 91203-2671

RE: The tariff classification of the "Easter Egg Stationery Keeper" from China.

Dear Ms. Hong:

In your letter dated January 16, 1998, you requested a tariff classification ruling.

The Easter Egg Stationery Keeper consists of two erasers contained within a pouch or child's handbag. The handbag is composed of polyvinyl chloride plastic sheeting. Printed paper stickers bearing pictures are also included. The composition of the erasers was not stated in your letter. As you requested, the sample is being returned.

The applicable subheading for the erasers, if composed of plastics, 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 erasers, if composed of rubber, will be 4016.92.0000, 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. The applicable subheading for the child's handbag will be 4202.22.1500, HTS, which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of sheeting of plastic. The rate of duty will be 18.4 percent ad valorem. The applicable subheading for the printed paper stickers will be 4911.91.2040, HTS, which provides for lithographs on paper or paperboard: not over 0.51 mm in thickness. The rate of duty will be 7.9 cents per kilogram.

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 Joan Mazzola at 212-466-5580.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division