NY 0852224 - The tariff classification of an eight piece desk set, a two piece tote set, the ten piece "Deluxe Set", and the "Rainbow Purse Set" from China. - United States International Trade Commision Rulings

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NY 852224

May 31, 1990

CLA-2-39:S:N:N3D:221 852224

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.10.0000; 4202.92.4500; 6601.99.0000; 4202.22.1500; 4202.32.2000; 4820.10.2010; 4820.10.2020; 9004.10.0000; 9609.10.0000; 9503.90.6000; 9615.11.3000; 9603.29.4000 9502.10.4000; 9615.11.3000

Ms. Kathy Gasser
Wholesale Supply Company, Inc.
1600 Vaden Boulevard
Brentwood, Tennessee 32027

RE: The tariff classification of an eight piece desk set, a two piece tote set, the ten piece "Deluxe Set", and the "Rainbow Purse Set" from China.

Dear Ms. Gasser:

In your letter dated April 30, 1990, you requested a tariff classification ruling.

The eight piece desk set (Item 8347CTD) includes a PVC blotter, two pencils, an eraser, a plastic pencil holder, a memo pad holder with paper, an address book and a calendar.

The applicable subheading for the eight piece desk set 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 remaining three sets are not classified as sets for tariff purposes. Instead, the contents of each set will be classified separately. The tariff number and rate of duty for each item is provided below.

The Two Piece Tote Set (Item 8368CTD)

Item Tariff Number Rate of Duty
vinyl tote bag 4202.92.4500 20 percent ad valorem umbrella 6601.99.0000 8.2 percent ad valorem

The Ten Piece Deluxe Set (Item 8338CTD)

Item Tariff Number Rate of Duty
shoulder bag 4202.22.1500 20 percent ad valorem pencil case 4202.32.2000 20 percent ad valorem address book 4820.10.2010 4 percent ad valorem memo pad 4820.10.2020 4 percent ad valorem sunglasses 9004.10.0000 7.2 percent ad valorem pencils 9609.10.0000 14 cents per gross plus 4.3 percent ad valorem mirror 9503.90.6000 6.8 percent ad valorem comb (assuming the comb 9615.11.3000 28.8 cents per gross plus is valued over $4.50 per 4.6 percent ad valorem gross) brush (assuming the brush 9603.29.4000 0.2 cents each plus is valued not over 7 percent ad valorem
40 cents each)

The Rainbow Purse Set (Item 2980MAX)

Item Tariff Number Rate of Duty
purse/doll house 9503.90.6000 6.8 percent ad valorem play lipstick 9503.90.6000 6.8 percent ad valorem mirror 9503.90.6000 6.8 percent ad valorem doll 9502.10.4000 12 percent ad valorem sunglasses 9004.10.0000 7.2 percent ad valorem comb (assuming the comb 9615.11.3000 28.8 cents per gross plus is valued over $4.50 per 4.6 percent ad valorem gross)

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

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