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NY 897772




CLA-2-90:S:N:N1:105 897772

CATEGORY: CLASSIFICATION

TARIFF NO.: 9017.80.00

Maureen Shoule
J.W. Hampton, Jr. & Co., Inc.
15 Park Row
New York, NY 10038

RE: The tariff classification of a child's school kit from China

Dear Ms. Shoule:

In your letter dated May 5, 1994, you requested a tariff classification ruling on behalf of F.W. Woolworth Co.

The article, Item No. 3358 (SKU 59434), is a child's school kit consisting of a zipper-closed plastic bag, a plastic pencil sharpener, an eraser, and a six-inch plastic ruler.

Because the article is a set which can not be classified in accordance with either GRI 3(a) or 3(b), it must be classified in accordance with GRI 3(c). The applicable subheading for the school kit will be 9017.80.00, Harmonized Tariff Schedule of the United States (HTS), which provides for other instruments for measuring length. The rate of duty will be 5.3 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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