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April 15, 1999

CLA-2-96:RR:NC:MM:113 D89947

CATEGORY: CLASSIFICATION

TARIFF NO.: 9609.10.0000; 3926.10.0000

Mr. Paul A. Barkan
Grunfeld, Desiderio, Lebowitz & Silverman 245 Park Avenue, 33rd floor
New York, NY 10167-3397

RE: The tariff classification of stationery kits from China

Dear Mr. Barkan:

In your letter dated March 31, 1999, on behalf of McCrory Stores, you requested a tariff classification ruling.

You submitted samples of three styles of stationery sets, the Desk Kit, the Stationery Collection, and the Back to School Basic Needs Kit. The Desk Kit contains 2 ballpoint pens, 1 plastic ruler, 3 standard erasers, 3 pencil top erasers, 1 pencil sharpener, and 2 pencils. The Stationery Collection includes 2 pencils, 1 ballpoint pen, 1 plastic ruler with geometric shaped stencils, 1 eraser, 1 pencil sharpener, and 1 molded plastic pencil case. The pencil case is not large enough to hold the ruler. The Back to School Basic Needs Set consists of a zippered plastic pouch made of plastic sheeting that contains 2 pencils, 1 eraser, 1 ruler, 1 protractor, 1 pencil sharpener, and 2 ball point pens. The pouch has precut holes along the side so that it and all of its contents can be incorporated into a standard ring binder.

The applicable subheading for the Desk Kit and Stationery Collection 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 plus 4.3 percent ad valorem.

The applicable subheading for the Back to School Basic Needs Set will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics...office or school supplies. The rate of duty will be 5.3 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 212-637-7008.

Sincerely,

Robert B. Swierupski
Director

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