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NY C86939

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April 28, 1998

CLA-2-39:RR:NC:SP:221 C86939

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.10.0000; 3926.90.9880; 4016.92.0000; 4823.59.4040; 8214.10.0000; 8308.90.9000; 9017.80.0000; 9609.10.0000

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

RE: The tariff classification of the "Lady and the Tramp Heart Stationery Kit" from Taiwan.

Dear Ms. Hong:

In your letter dated April 6, 1998, you requested a tariff classification ruling.

A sample of the Heart Stationery Kit was submitted with your letter. The kit consists of forty sheets of heart shaped memo paper, one pencil sharpener, two pencils, one plastic clip or clasp with a metal spring mechanism, one ruler and one eraser, all packaged inside a child's handbag/carry case composed of molded plastics. The case is heart shaped and has a semicircular carrying handle. It is not specially shaped or fitted to contain the stationery components, which are merely placed inside, but is the type of carrying case which may be used to contain and transport any of a number of the child's possessions. The handbag/carry case and the stationery components are not mutually complementary, not adapted to one another, and are not put up to meet one particular need or carry out a specific activity. Thus, the goods do not comprise a set, and each item is separately classifiable. You did not state whether the eraser is composed of plastic or rubber. As you requested, the sample is being returned.

The applicable subheading for the heart shaped handbag/carry case will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the sharpener will be 8214.10.0000, 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 4.6 percent ad valorem.

The applicable subheading for the pencils will be 9609.10.0000, HTS, which provides for pencils and crayons, with lead 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 ruler will be 9017.80.0000, 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 heart shaped paper sheets will be 4823.59.4040, HTS, which provides for other (than certain enumerated) paper and paperboard, cut to size and shape, of a kind used for writing, printing or other graphic purposes. The rate of duty will be 1.8 percent ad valorem.

The applicable subheading for the plastic clip or clasp will be 8308.90.9000, HTS, which provides for clasps...of base metal...other. The rate of duty will be 3.2 percent ad valorem.

The applicable subheading for the eraser, if composed of plastics, will be 3926.10.0000, HTS, which provides for other articles of plastics, office or school supplies. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the eraser, if composed of rubber, will be 4016.92.0000, 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.

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 Joan Mazzola at 212-466-5580.

Sincerely,

Robert B. Swierupski
Director,

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See also:

• Tariff No.: 3926.10.00 - Office or school supplies, of plastics
• Tariff No.: 3926.90.98 - Other articles of plastic, nesoi
• Tariff No.: 4016.92.00 - Erasers, of noncellular vulcanized rubber other than hard rubber
• Tariff No.: 4823.59.40 - Paper and paperboard of a kind used for writing, printing or other graphic purposes, nesi
• 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.: 8308.90.90 - Base metal clasps, frames with clasps not incorporating a lock, and like articles, 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