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February 16, 1999

CLA-2-83:RR:NC:SP:222 B84870

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.5500: 4016.92.0000; 4820.10.2010; 4911.91.2040; 8214.10.0000; 8308.90.0000; 9017.80.0000; 9609.10.0000

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

RE: The tariff classification of a stationery box from Taiwan.

Dear Ms. Hong:

In your letter dated May 1, 1997, you requested a tariff classification ruling.

The submitted sample is a stationery box style “Pooh”, made of hard plastic. This box has a lid with a small rectangular opening and a handle. The plastic box measures approximately 4-1/2 inches long, approximately 3-1/2 inches wide and approximately 2-1/2 inches in height. The stationery box has a lock and key made of plastic. The key is attached to the lock with an elastic band. The rectangular opening allows the box, when empty, to be used as a coin bank.

Inside the box there are 3 colored pencils, 1 plastic ruler, 1 (hand held) plastic pencil sharpener, 1 eraser made of rubber, 1 plastic clip with metal spring mechanism, 1 sheet of printed stickers and 1 small address book.

Your sample is returned as you requested.

This stationery box with its contents is not considered a set for tariff purposes. Even though the whole grouping is put up together for retail sale, these items serve several different purposes and are classifiable separately.

The applicable subheading for the plastic box will be 3924.90.5500 Harmonized Tariff Schedule of the United States (HTS), which provides for ... other household articles and toilet articles (of plastic), other. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the rubber eraser will be 4016.92.0000, HTS, which provides for other articles of vulcanized rubber other than hard rubber. The rate of duty will be 4.2 percent ad valorem.

The applicable subheading for the address book will be 4820.10.2010, HTS, which provides for diaries, notebooks and address books, bound: memorandum, pads, letter pads and similar articles. The rate of duty will be 2 percent ad valorem.

The applicable subheading for the printed stickers will be 4911.91.2040, HTS, which provides for other printed matter, including printed pictures and photographs: other: other, other. The rate of duty will be 6.6 cents per kilogram.

The applicable subheading for the hand held pencil sharpener will be 8214.10.0000, HTS, which provides for other articles of cutlery...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 4.2 percent ad valorem.

The applicable subheading for the memo clip will be 8308.90.9000, HTS, which provides for clasps, frames with clasps,...of base metal, of a kind used for clothing...or other made up articles...other, other. The rate of duty will be 2.7 percent ad valorem.

The applicable subheading for the plastic ruler will be 9017.80.0000, HTS, which provides for drawing, marking-out or mathematical calculating instrument...instruments for measuring length, for use in the hand...not specified or included elsewhere in this chapter; parts and accessories thereof: other. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the color pencils will be 9609.10.0000, HTS, which provides for pencils (other than those pencils of heading 9608),...pencils and crayons, with leads encased in a rigid sheath. The rate of duty will be 14 cents per gross plus 4.3 percent ad valorem.

You also requested information on the proper marking of the stationery box style Pooh.

The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legible, 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.

As provided in section 134.41 (b), Customs Regulations (19 CFR 134.41 (b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain.

With regard to the permanency of a marking, section 134.41 (a), Customs Regulations (19 CFR 134.41 (a)), provides that as a general rule marking requirements are best met by marking worked into the article at the time of manufacture. For example, it is suggested that the country of origin on metal articles be die sunk, molded in, or etched. However, section 134.44, Customs Regulations (19 CFR 134.44), generally provides that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser unless deliberately removed is acceptable.

Since the country of origin marking on each piece will not be visible to the consumer at the time of purchase, the stationery box may be marked with the country of origin of the items inside instead of marking each individual piece.

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 Alice Masterson at 212-637-7090.

Sincerely,


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