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NY 839769

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CLA-2-96:S:N:N1:113- 839769

CATEGORY: CLASSIFICATION

TARIFF NO.: 9609.90.8000: 9609.10.0000: 4820.10.2020: 4911.91.2040: 3926.10.0000: 3919.10.2030: 3924.90.2000: 8214.10.0000: 9017.80.0000

Ms. Mona Webster
Target Stores
33 South Sixth Street
P.O. Box 1392
Minneapolis, Minnesota 55440-1392

RE: The tariff classification of crayons, a pencil, a memo pad, printed picture stickers, plastic clips, a tape dispenser with tape, a plastic photo frame, a pencil sharpener, and a plastic ruler from Hong Kong.

Dear Ms. Webster:

In your letter dated April 12, 1989 you requested a tariff classification ruling.

The first item is a group of five crayons each of which are wrapped with a single thickness of paper.

The second item is a wooden pencil.

The third item is a small memo pad.

The fourth item is a group of two paper stickers which can be colored and then peeled from their bases.

The fifth item is a group of three plastic clips which may be used to fasten sheets of paper together.

The sixth item is a plastic reusable tape dispenser which contains a small roll of cellophane tape.

The seventh item is a plastic photo frame with a rear stand in which small photos may be displayed.

The eighth item is a metal pencil sharpener which encased inside a toy plastic house. The house acts as the receptacle for the pencil shavings.

The ninth item is a yellow plastic ruler which is seven inches long.

All the above items are packed for retail in a plastic bubble pack with cardboard backing. It is labeled as a "Bob and Jean Drawing Set."

The applicable subheading for the crayons will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other crayons. The rate of duty will be 5.5 cents per gross plus 3.4 percent ad valorem.

The applicable subheading for the pencil will be 9609.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils 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 memo pad will be 4820.10.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for memorandum pads and similar articles. The rate of duty will be 4 percent ad valorem.

The applicable subheading for the printed picture stickers will be 4911.91.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for printed pictures: lithographs on paper not over .51 mm in thickness. The rate of duty will be 13.2 cents per kilogram.

The applicable subheading for the tape dispenser and the plastic clips will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics...office and school supplies. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the roll of cellophane tape will be 3919.10.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for self-adhesive plates, sheets, film, foil, tape...transparent tape, not exceeding 55 m in length: not exceeding 5 cm in width. The rate of duty will be 5.8 percent ad valorem.

The applicable subheading for the plastic photo frame will be 3924.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for picture frames of plastic. The rate of duty will be 3.4 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 pencil sharpeners of base metal. The rate of duty will be 6.1 percent ad valorem.

The applicable subheading for the plastic ruler will be 9017.80.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other instruments for measuring length for use in the hand. 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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See also:

• Tariff No.: 3919.10.20 - Self-adhesive plates, sheets, other flat shapes, of plastics, in rolls n/o 20 cm wide, not having a light-reflecting glass grain surface
• Tariff No.: 3924.90.20 - Picture frames of plastics
• Tariff No.: 3926.10.00 - Office or school supplies, of plastics
• Tariff No.: 4820.10.20 - Diaries, notebooks and address books, bound; letter and memorandum pads and similar articles, of paper or paperboard
• Tariff No.: 4911.91.20 - Lithographs on paper or paperboard, not over 0.51 mm in thickness, printed not over 20 years at time of importation
• 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