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NY C80795

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November 5, 1997

CLA-2-48:RR:NC:SP:234 C80795

CATEGORY: CLASSIFICATION

TARIFF NO.: 4820.10.2020; 4911.91.2040; 9609.10.0000; 4016.92.0000; 8214.10.0000; 4202.32.2000; 4823.51.0080

Ms. Lauren E. Hong
The Disney Store, Inc.
101 North Brand Blvd., Suite 1000
Glendale, California 91203-2671

RE: The tariff classification of children's "activity wallets," including paper, pencils, and other components, from Taiwan and China.

Dear Ms. Hong:

In your letter dated September 26, 1997, you requested a tariff classification ruling. Two samples were submitted and are being returned to you as requested.

The first sample, identified as a "He Activity Wallet," consists of a plastic article similar to a wallet (approximately 3 3/4" x 5" in its folded condition) containing the following items within two interior pouches having flap/snap closures: a paper note pad, a sheet of paper stickers lithographically printed with cartoon characters, six colored pencils, an eraser (assumed to be of rubber), and a pencil sharpener. The "wallet," which is printed on its exterior with cartoon figures, also features an empty billfold-type pocket and a snap closure. For tariff purposes, each component of the "He Activity Wallet" will be separately classified.

The applicable subheading for the paper note pad will be 4820.10.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for memorandum pads, letter pads and similar articles of paper or paperboard. The rate of duty will be 2.8%.

The applicable subheading for the stickers will be 4911.91.2040, HTS, which provides for printed pictures, designs and photographs: lithographs on paper or paperboard: not over 0.51 mm in thickness...other than posters. The rate of duty will be 9.2 cents per kilogram.

The applicable subheading for the pencils will be 9609.10.0000, 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%.

The applicable subheading for the eraser, if made of rubber, will be 4016.92.0000, HTS, which provides for other (than certain enumerated) articles of vulcanized rubber other than hard rubber: erasers. The rate of duty will be 4.2%.

The applicable subheading for the pencil sharpener will be 8214.10.0000, HTS, which provides for paper knives, letter openers, erasing knives, pencil sharpeners (nonmechanical) and blades and other parts thereof. The rate of duty will be 0.3 cents each plus 5%.

The applicable subheading for the plastic "wallet" will be 4202.32.2000, HTS, which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of sheeting of plastic...other. The rate of duty will be 20%.

The second sample, identified as a "Ballerina Minnie Wallet Plus," is another plastic wallet-like article (4" x 4" in folded condition), which in this instance contains interior pockets containing a paper note pad, a captioned 2 3/8" x 3 1/2" paperboard "name card" (upon which the user's name and address are to be recorded), and a pencil. This "wallet" features an empty billfold-type pocket as well as two empty, gusseted pouches (one inside, the other on the exterior) with flap/snap closures. The individual components of this product will again be classified separately.

The applicable subheading for the note pad will be 4820.10.2020, HTS, which provides for memorandum pads, letter pads and similar articles of paper or paperboard. The rate of duty will be 2.8%.

The applicable subheading for the "name card" will be 4823.51.0080, HTS, which provides for other (than certain enumerated) paper and paperboard, cut to size or shape, of a kind used for writing, printing or other graphic purposes: printed, embossed or perforated. The rate of duty will be 2.1%.

The applicable subheading for the pencil will be 9609.10.0000, 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%.

The applicable subheading for the "wallet" will be 4202.32.2000, HTS, which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of sheeting of plastic...other. The rate of duty will be 20%.

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 Carl Abramowitz at (212) 466-5733.

Sincerely,

Robert B. Swierupski
Director,

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See also:

• Tariff No.: 4016.92.00 - Erasers, of noncellular vulcanized rubber other than hard rubber
• Tariff No.: 4202.32.20 - Articles of a kind normally carried in the pocket or handbag, with outer surface of plastic sheeting, nesi
• Tariff No.: 4820.10.20 - Diaries, notebooks and address books, bound; letter and memorandum pads and similar articles, of paper or paperboard
• Tariff No.: 4823.51.00 - Printed, embossed or perforated paper and paperboard of a kind used for writing, printing or other graphic purposes, nesi
• 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.: 9609.10.00 - Pencils & crayons, with leads encased in a rigid sheath