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NY 873634



May 4, 1992

CLA-2-96:S:N:N1:113 873634

CATEGORY: CLASSIFICATION

TARIFF NO.: 9609.10.0000; 3926.10.0000; 9609.90.8000; 9610.00.0000

Mr. Fred Shapiro
Fasco (USA), Ltd.
2 Three Gables Road
Morris Twp., NJ 07960

RE: The tariff classification of pencils, slates, chalk and organizers from Taiwan and China

Dear Mr. Shapiro:

In your letter dated April 20, 1992, you requested a tariff classification ruling.

There are five separate items on this ruling.

The pencil with pencil topper is a cased pencil with a figure of a comic book character on one end.

The applicable subheading for the pencil with pencil topper 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% ad valorem.

The pencil with a stick-on notes carry case topper is a cased pencil with a case containing a one-inch square pad of "Post-it" type notes.

The applicable subheading for the pencil with note pad topper 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% ad valorem.

The magnetic reminder wipe-off board is a plastic board with a marker. The board has magnets on the back.

The applicable subheading for the wipe-off board will be 9610.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for slates and boards, with writing or drawing surfaces, whether or not framed. The rate of duty will be 5.1% ad valorem.

The magnetic locker organizer is a mylar mirror in a frame that holds a pencil, note pad and push pins. The frame has magnets that allow the item to be mounted into a locker.

The applicable subheading for the organizer 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% ad valorem.

The dimensional chalk is a sidewalk chalk in the shape of a cartoon character.

The applicable subheading for the chalk will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for writing or drawing chalks. The rate of duty will be 5.5 cents per gross plus 3.4% ad valorem.

Each of these samples arrived marked with a United States address on the back of the package. The actual country of origin marking was on the opposite corner of the package. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), requires that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Part 134, Customs Regulations (19 CFR Part 134) implements the country of origin marking requirements and exceptions of the statute.

As provided in 19 CFR 134.41(b), the ultimate purchaser in the U.S. must be able to find the marking easily and read it without strain. When the name of any city or locality in the U.S., other than the country or locality in which the article was manufactured or produced, appears on an imported article or its container, there shall appear, legibly and permanently, in close proximity to such words, letters or name, and in at least a comparable size, the name of the country of origin preceded by "Made in," "Product of," or other words of similar meaning. 19 CFR 134.46.

In this case, we recommend before importation, that you contact your local Customs office which can determine whether the marking is acceptable, and if not, how it is to be brought into conformity with the law.

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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