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NY B81777

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February 11, 1997

CLA-2-96:RR:NC:MM:113 B81777

CATEGORY: CLASSIFICATION

TARIFF NO.: 9609.90.8000; 9609.10.0000; 9017.80.0000; 8214.10.0000; 8213.00.9000; 4202.12.2025; 4016.92.0000

Ms. Joanne Balice
CBI Distributing Corporation
2400 W. Central Road
Hoffman Estates, IL 60195-1930

RE: The tariff classification of stationery kits from Taiwan

Dear Ms. Balice:

In your letter dated January 31, 1997, you requested a tariff classification ruling.

The merchandise is two stationery kits designed for children. Item number 92686-5 consists of a plastic tube containing 1 pencil, 3 crayons, 1 rubber eraser, and a small pad of paper. The tube is decorated with flowers and has a plastic cap adorned with a foam flower. There is a pencil sharpener attached to the inside of the cap. In the opinion of this office, this stationery kit is a set without an essential character.

The applicable subheading for the stationery kit in the plastic tube (item number 92686-5) will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils, crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors' chalks, other, other. The rate of duty will be 2.2 cents per gross plus 1.4 percent ad valorem.

Item number 92761-6 is a stationery kit stored in a molded plastic, rectangular-shaped carry case with top carry handle and lock. It contains 2 pencils, 1 rubber eraser, 1 plastic ruler, 1 pencil sharpener, and a pair of plastic scissors with blades made of metal strips. The value of the scissors is 40 cents each. The translucent carry case measures approximately 6.5 inches by 4.5 inches by 1.75 inches. A flimsy plastic packer tray is seated in the bottom half of the case. The tray is fitted to hold the various stationery articles. The case's dissimilarity from the other components precludes it from providing the whole article with its essential character. The case and its components are not put up to meet a particular need or specific activity. Thus, the goods do not comprise a set. The items in this stationery kit will be treated individually for classification purposes. The applicable subheading for the plastic case will be 4202.12.2025, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases...briefcases, school satchels, and similar containers, with outer surface of plastics, structured, rigid on all sides, 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 eraser 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 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 5 percent ad valorem.

The applicable subheading for the scissors will be 8213.00.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for scissors, tailors' shears and blades and other base metal parts thereof...valued over $1.75 per dozen...other. The rate of duty will be 7.9 cents each plus 7.9 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
Chief, Metals & Machinery Branch

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See also:

• Tariff No.: 4016.92.00 - Erasers, of noncellular vulcanized rubber other than hard rubber
• Tariff No.: 4202.12.20 - Trunks, suitcases, vanity and attache cases, occupational luggage and similar containers, with outer surface of plastics
• Tariff No.: 8213.00.90 - Base metal scissors, tailors' shears and similar shears (o/than pinking shears val o$30/dz), and base metal parts, val. o/$1.75 per dozen
• Tariff No.: 8214.10.00 - Base metal paper knives, letter openers, erasing knives, nonmechanical pencil sharpeners and blades and base metal parts thereof
• Tariff No.: 9017.80.00 - Instruments for measuring length, for use in the hand, nesi (for example, measuring rods and tapes)
• Tariff No.: 9609.10.00 - Pencils & crayons, with leads encased in a rigid sheath
• Tariff No.: 9609.90.80 - Pencils & crayons (o/than in rigid sheath), pastels, drawing charcoals and writing or drawing chalks, nesoi