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NY 880145



November 18, 1992

CLA-2-96:S:N:N1:113 880145

CATEGORY: CLASSIFICATION

TARIFF NO.: 9608.10.0000; 4820.10.2020; 3926.90.9090

Ms. Cleta J. Magyar
Impact International Inc.
1515 N. Federal Highway
Suite 208
Boca Raton. FL 33432

RE: The tariff classification of a magnetic locker set from Taiwan, Hong Kong or China

Dear Ms. Magyar:

In your letter dated November 4, 1992, you requested a tariff classification ruling.

The merchandise is the Class Act Magnetic Locker Set, model number 93-2008. The set contains an acrylic mirror, a pad of paper, and a ball point pen. Each of these articles has a ferrite magnet attached to it for quick placement on a locker door. Although packaged together for retail sale, the individual items do not contribute to a specific function. Therefore, they must be classified separately.

The applicable subheading for the paper will be 4820.10.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles ... memorandum pads, letter pads and similar articles. The rate of duty will be 4 percent ad valorem.

The applicable subheading for the acrylic mirror will be 3926.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other, other. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the ball point pen will be 9608.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for ball point pens. The rate of duty will be 0.8 cents each plus 5.4 percent ad valorem.

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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