CLA-2-96:RR:NC:MM:113 C88743
9017.80.0000; 8214.10.0000; 4820.10.2020;
4202.12.2085; 4016.92.0000; 3926.10.0000
Ms. Nohemy Valdivieso
Nohemy Customs Broker, Inc.
11222 La Cienega Boulevard, Suite 135
Inglewood, CA 90304
RE: The tariff classification of a stationery kit from Taiwan
Dear Ms. Valdivieso:
In your letter dated May 19, 1998, on behalf of Pecoware
Company, Inc., you requested a tariff classification ruling.
The merchandise is called the Medium Super Star Set. It is an
assortment of stationery items for children packed in a fitted
packer tray and inserted in an envelope style plastic carry case.
The kit includes 1 mechanical pencil, pencil lead refills, 1
pencil, 1 plastic ruler, 1 pencil sharpener, 1 small memo pad, and
1 heart-shaped eraser. You do not specify whether the eraser is
made of plastic or rubber. The Super Star Set is decorated with
pictures of pink bows, hearts, ballet shoes, and kittens. Each
item will be treated separately for tariff classification purposes.
The applicable subheading for the mechanical pencil will be
9608.40.8000, Harmonized Tariff Schedule of the United States
(HTS), which provides for propelling or sliding pencils (for
example, mechanical pencils), other. The rate of duty will be 0.7
percent ad valorem.
The applicable subheading for the pencil lead will be
9609.20.2000, Harmonized Tariff Schedule of the United States
(HTS), which provides for pencil leads, black or colored, not over
1.5 mm. in maximum cross sectional dimension. The rate of duty
will be free.
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 cents per gross plus 4.3
percent ad valorem.
The applicable subheading for the ruler will be 9017.80.0000,
Harmonized Tariff Schedule of the United States (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 sharpener will be
8214.10.0000, Harmonized Tariff Schedule of the United States
(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 memo pad will be
4820.10.2020, Harmonized Tariff Schedule of the United States
(HTS), which provides for memorandum pads, letter pads and similar
articles, of paper or paperboard. The rate of duty will be 2.4
percent ad valorem.
The applicable subheading for the carry case will be
4202.12.2085, Harmonized Tariff Schedule of the United States
(HTS), which provides for trunks, suitcases, vanity cases, attache
cases, briefcases, school satchels and similar containers, with
outer surface of plastics, other, other. The rate of duty will be
20 percent ad valorem.
The applicable subheading for the eraser, if made 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 percent ad valorem.
The applicable subheading for the eraser, if made 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
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 James Smyth at 212-466-2084.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division