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 > 1999 NY Rulings > NY D87490 - NY D87539 > NY D87503

Previous Ruling Next Ruling

---

February 16, 1999

CLA-2-96:RR:NC:MM:113 D87503

CATEGORY: CLASSIFICATION

TARIFF NO.: 9609.10.0000; 9017.80.0000; 8308.90.9000; 8214.10.0000; 4911.91.3000; 4820.50.0000; 4202.22.1500; 3919.90.5060

Mr. Stephen Wong
Oceanland
8054 E. Garvey Ave., #200
Rosemead, CA 91770

RE: The tariff classification of stationery and sticker kits from Taiwan

Dear Mr. Wong:

In your letter dated January 25, 1999, on behalf of Adorn Gift Company, you requested a tariff classification ruling.

The merchandise consists of a Peanuts Stationery kit and a Curious George Sticker kit. The items in both kits are stored in purses made of a sheeting of plastic. The translucent purses are rectangular-shaped and have a top carry handle and a lock. The Peanuts kit contains a pencil with a Snoopy topper, a plastic ruler, a pencil sharpener, an eraser, a plastic clip or clasp with a metal mechanism, and a printed cartoon card all held in a flimsy packer tray inside the purse. The Curious George kit contains pressure sensitive plastic stickers depicting animals and a staple-bound paper album. The album measures approximately 3.5 inches wide by 6.5 inches high. It has 8 pages of release paper on which the self-adhesive stickers will be placed. The purses holding each kit are not of a kind normally sold with such goods and are not specially shaped nor fitted for the contents. For tariff purposes, all items in the kits will be treated individually.

The applicable subheading for the pencil will be 9609.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils and crayons with leads encased in a rigid sheath. The rate of duty will be 14 cents per gross (pieces) plus 4.3 percent ad valorem.

The applicable subheading for the ruler will be 9017.80.0000, Harmonized Tariff Schedule of the United States (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 clip/clasp will be 8308.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for clasps...of base metal...other. The rate of duty will be 2.7 percent ad valorem.

The applicable subheading for the pencil sharpener will be 8214.10.0000, Harmonized Tariff Schedule of the United States (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 4.2 percent ad valorem.

The applicable subheading for the printed cartoon card will be 4911.91.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for printed lithographs on paper over 0.51 mm. in thickness. The rate of duty will be free.

The applicable subheading for the album will be 4820.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for albums for samples or for collections, of paper or paperboard. The rate of duty will be 2 percent ad valorem.

The applicable subheading for the stickers will be 3919.90.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls, other, other, other. The rate of duty will be 5.8 percent ad valorem.

The applicable subheading for the two purses will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTS), which provides in part for handbags with outer surface of sheeting of plastic. The rate of duty will be 18 percent ad valorem.

We are unable to classify the eraser without additional information. Please provide the name of the polymer or type of rubber that comprises the eraser.

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 212-637-7008.

Sincerely,

Robert B. Swierupski
Director

Previous Ruling Next Ruling

See also:

• Tariff No.: 3919.90.50 - Self-adhesive plates, sheets, other flat shapes, of plastics, not having a light-reflecting surface produced by glass grains, nesoi
• Tariff No.: 4202.22.15 - Handbags, with or without shoulder straps or without handle, with outer surface of sheeting of plastics
• Tariff No.: 4820.50.00 - Albums for samples or for collections, of paper or paperboard
• Tariff No.: 4911.91.30 - Lithographs on paper or paperboard, 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.: 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