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NY 806880





March 15, 1995

CLA-2-96:S:N:N3:113 806880 JTS

CATEGORY: CLASSIFICATION

TARIFF NO.: 9609.10.0000; 9608.10.0000; 8305.90.3050; 8214.10.0000; 4820.10.2050; 4820.10.2010; 4202.92.9040; 4202.92.4500; 4202.22.1500; 4016.92.0000; 3926.10.0000

Mr. Alan P. Kaufman
The Disney Store, Inc.
101 North Brand Boulevard, Suite 1000
Glendale, CA 91203-2671

RE: The tariff classification of bags with stationery items from China

Dear Mr. Kaufman:

In your letter dated February 6, 1995, you requested a tariff classification ruling.

The merchandise is the Stationery Keeper, Stationery Organizer, Stationery Catchall, and Stationery Pouch. Each is a different style of red and yellow plastic bag that contains various stationery accessories designed for children.

1. The Stationery Keeper is a shoulder bag of plastic sheeting which contains a spiral bound notebook, a spiral bound address book, and a pen. For classification purposes, each item in the Stationery Keeper will be treated individually.

The applicable subheading for the shoulder bag will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTS), which provides in part for handbags with outer surface of sheeting of plastic. The rate of duty will be 19.6 percent ad valorem.
The applicable subheading for the 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.

The applicable subheading for the notebook will be 4820.10.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for notebooks of paper or paperboard. The rate of duty will be 3.6 percent ad valorem.

The applicable subheading for the address book will be 4820.10.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for diaries and address books of paper or paperboard. The rate of duty will be 3.6 percent ad valorem.

2. The Stationery Organizer is a trifold container of plastic sheeting which is specially fitted to contain two pencils and a memo pad. There is one fitted pocket which is not containing a specific article. The container has a zippered pocket within which are placed an eraser, a plastic ruler, and a package of paper clips. The instant item is a composite having the essential character of the container.

The applicable subheading for the Stationery Organizer will be 4202.92.9040, Harmonized Tariff Schedule of the United States (HTS), which provides in part for other containers with outer surface of sheeting of plastic. The rate of duty will be 19.8 percent ad valorem.

3. The Stationery Catchall is a handbag of plastic sheeting which contains three pencils, a spiral bound notebook, and a pencil sharpener. For classification purposes, each item in the Stationery Catchall will be treated individually.

The applicable subheading for the handbag will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTS), which provides in part for handbags with outer surface of sheeting of plastic. The rate of duty will be 19.6 percent ad valorem.

The applicable subheading for the pencils 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 notebook will be 4820.10.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for notebooks of paper or paperboard. The rate of duty will be 3.6 percent ad valorem. The applicable subheading for the pencil sharpener will be 8214.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for paper knives, letter openers, erasing knives, pencil sharpeners (nonmechanical) and blades and other parts thereof. The rate of duty will be 0.4 cents each plus 5.7 percent ad valorem.

4. The Stationery Pouch is a zippered travel utility pouch of plastic sheeting within which are placed eight colored pencils, a package of paper clips, a pencil sharpener, and an eraser. The container is not specially fitted to contain the contents. For classification purposes, each item in the Stationery Pouch will be treated individually.

The applicable subheading for the pouch will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides in part for travel, sports and similar bags with outer surface of sheeting of plastic, other. The rate of duty will be 20 percent ad valorem.

The applicable subheading for the pencils 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 pencil sharpener will be 8214.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for paper knives, letter openers, erasing knives, pencil sharpeners (nonmechanical) and blades and other parts thereof. The rate of duty will be 0.4 cents each plus 5.7 percent ad valorem.

The applicable subheading for the paper clips will be 8305.90.3050, Harmonized Tariff Schedule of the United States (HTS), which provides for paper clips and parts thereof. The rate of duty will be 3 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. 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 vulcanized rubber other than hard rubber, erasers. The rate of duty will be 4.2 percent ad valorem.
The pencils in the Stationery Catchall and the Stationery Pouch may be subject to additional duties under the Anti-Dumping Act. Before importation, you should contact:

Office of Antidumping Investigations
Import Administration
International Trade Administration
U.S. Department of Commerce
14th Street and Constitution Avenue, N.W. Washington, DC 20230

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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