CLA-2-39:RR:NC:SP:221 C86939
4823.59.4040; 8214.10.0000; 8308.90.9000;
9017.80.0000; 9609.10.0000
Ms. Lauren E. Hong
The Disney Store, Inc.
101 North Brand Boulevard, Suite 1000
Glendale, CA 91203-2671
RE: The tariff classification of the "Lady and the Tramp Heart
Stationery Kit" from Taiwan.
Dear Ms. Hong:
In your letter dated April 6, 1998, you requested a tariff
classification ruling.
A sample of the Heart Stationery Kit was submitted with your
letter. The kit consists of forty sheets of heart shaped memo
paper, one pencil sharpener, two pencils, one plastic clip or
clasp with a metal spring mechanism, one ruler and one eraser,
all packaged inside a child's handbag/carry case composed of
molded plastics. The case is heart shaped and has a semicircular
carrying handle. It is not specially shaped or fitted to contain
the stationery components, which are merely placed inside, but is
the type of carrying case which may be used to contain and
transport any of a number of the child's possessions. The
handbag/carry case and the stationery components are not mutually
complementary, not adapted to one another, and are not put up to
meet one particular need or carry out a specific activity. Thus,
the goods do not comprise a set, and each item is separately
classifiable. You did not state whether the eraser is composed
of plastic or rubber. As you requested, the sample is being
returned.
The applicable subheading for the heart shaped handbag/carry
case will be 3926.90.9880, Harmonized Tariff Schedule of the
United States (HTS), which provides for other articles of
plastics, other. The rate of duty will be 5.3 percent ad
valorem.
The applicable subheading for the sharpener will be
8214.10.0000, HTS, which provides for paper knives...pencil
sharpeners (nonmechanical) and blades and other parts thereof.
The rate of duty will be 0.3 cents each plus 4.6 percent ad
valorem.
The applicable subheading for the pencils will be
9609.10.0000, HTS, which provides for pencils and crayons, with
lead 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 ruler will be
9017.80.0000, HTS, which provides for instruments for measuring
length, for use in the hand, other instruments. The rate of duty
will be 5.3 percent ad valorem.
The applicable subheading for the heart shaped paper sheets
will be 4823.59.4040, HTS, which provides for other (than certain
enumerated) paper and paperboard, cut to size and shape, of a
kind used for writing, printing or other graphic purposes. The
rate of duty will be 1.8 percent ad valorem.
The applicable subheading for the plastic clip or clasp will
be 8308.90.9000, HTS, which provides for clasps...of base
metal...other. The rate of duty will be 3.2 percent ad valorem.
The applicable subheading for the eraser, if composed of
plastics, will be 3926.10.0000, 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 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.
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