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NY D82270





September 25, 1998

CLA-2-96:RR:NC:MM:113 D82270

CATEGORY: CLASSIFICATION

TARIFF NOS: 9612.20.0000; 9611.00.0000; 9609.90.8000; 9608.20.0000; 4820.10.2020; 4202.12.2025

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

RE: The tariff classification of a stationery kit from Taiwan

Dear Ms. Hong:

In your letter dated August 24, 1998, you requested a tariff classification ruling.

The merchandise is the Pooh and Gang Marker and Stamper Kit. It consists of 4 crayons, 4 rubber stamps, 9 felt tipped markers, 1 ink pad, and 1 paper note pad stored in a molded plastic carrying case with a handle. The kit is designed for use by children and is decorated with Winnie the Pooh characters. For classification purposes, each component will be treated individually.

The applicable subheading for the ink pad will be 9612.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for ink pads. The rate of duty will be 4.2 percent ad valorem.

The applicable subheading for the stampers will be 9611.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for date, sealing or numbering stamps and the like...designed for operating in the hand. The rate of duty will be 3.2 percent ad valorem.

The applicable subheading for the crayons will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils (other than those pencils of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors' chalks. The rate of duty will be 1.1 cents per gross percent plus 0.7 ad valorem.

The applicable subheading for the markers will be 9608.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for felt tipped markers and other porous-tipped pens and markers. The rate of duty will be 4.8 percent ad valorem.

The applicable subheading for the 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 2.4 percent ad valorem.

The applicable subheading for the carrying case will be 4202.12.2025, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases...briefcases, school satchels, and similar containers, with outer surface of plastics, structured, rigid on all sides, other. The rate of duty will be 20 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 James Smyth at 212-466-2084.

Sincerely,

Robert B. Swierupski

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