NY 877660 - The tariff classification of activity sets and scissors from China and Taiwan - United States International Trade Commision Rulings

United States International Trade Commision Rulings And Harmonized Tariff Schedule

faqs.org Rulings By Number Rulings By Category Tariff Numbers

faqs.org > Rulings and Tariffs Home > Rulings By Number > 1998 NY Rulings > NY 873872 - NY 877978 > NY 877660

Previous Ruling Next Ruling
NY 877660

September 10, 1992

CLA-2-96:S:N:N1:113 877660

CATEGORY: CLASSIFICATION

TARIFF NO.: 9611.00.0000; 4202.90.0000; 8213.00.9000

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

RE: The tariff classification of activity sets and scissors from China and Taiwan

Dear Mr. Shapiro:

In your letter dated August 21, 1992, you requested a tariff classification ruling.

The merchandise consists of three items. The first is an eight piece Activity Set (item 24013) including a molded plastic attache style carrying case which includes a stamper, a ruler, a note pad, an eraser, a shapener and a pencil. The case is not fitted to its contents. The second item is a Stamper Activity Set (item 20416) containing eight stampers, four color pencils, a memo pad, and a stamp pad. The third item is a pair of safety scissors, stated to be worth 90 cents.

The applicable subheading for the scissors will be 8213.00.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for scissors, tailor's shears and similar shears, valued over $1.75 per dozen, other. The rate of duty will be 10 cents each plus 10 percent ad valorem.

The applicable subheading for the Stamper Activity Set will be 9611.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for date, sealing, or numbering stamps or the like, designed for operating in the hand. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the Activity Set, not including the molded plastic attache style case, will be 9611.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for date, sealing, or numbering stamps or the like, designed for operating in the hand. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the molded plastic attache style case, which is separately classifiable, will be 4202.99.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, vanity, attache cases, briefcases, school satchels...with outer surface of plastic sheeting...other. The rate of duty will be 20 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

Previous Ruling Next Ruling

See also: