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NY F85045




April 17, 2000

CLA-2-96:RR:NC:SP:221 F85045

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.22.1500; 4820.10.2020; 4911.91.4040; 3926.10.0000; 4016.92.0000; 9609.10.0000; 8214.10.0000; 9017.80.0000

Ms. Leigh Wang
The Disney Store, Inc.
101 North Brand Boulevard
Suite 1000
Glendale, CA 91203-2671

RE: The tariff classification of the “Minnie Sparkle Stationery Purse” from Taiwan.

Dear Ms. Wang:

In your letter dated March 21, 2000, you requested a tariff classification ruling.

A sample was provided with your letter. The Minnie Sparkle Stationery Purse consists of a child’s purse that contains a memo pad, 2 pencils, a sticker sheet, eraser, pencil sharpener and ruler. The purse is made of polyvinyl chloride (PVC) sheeting and has double handles and a flap with a snap closure. The stickers are composed of a layer of paper coated with a layer of plastic. The paper is of greater thickness than the plastic. You did not state whether the eraser is composed of rubber or plastic. As you requested, the sample is being returned.

The applicable subheading for the PVC purse will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags...with outer surface of sheeting of plastic. The rate of duty will be 17.6 percent ad valorem.

The applicable subheading for the memo pad will be 4820.10.2020, HTS, which provides for memorandum pads, letter pads and similar articles, of paper or paperboard. The rate of duty will be 1.6 percent ad valorem.

The applicable subheading for the pencils will be 9609.10.0000, HTS, which provides for pencils (other than those pencils of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors’ chalkspencils 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 stickers will be 4911.91.4040, HTS, which provides for other printed pictures, designs and photographs. The rate of duty will be 1.2 percent ad valorem.

The applicable subheading for the pencil sharpener will be 8214.10.0000, HTS, which provides for 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 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.

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 ruler will be 9017.80.0000, HTS, which provides for drawing, marking-out or mathematical calculating instruments; instruments for measuring length, for use in the hand; parts and accessories thereof: other instruments. 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 Joan Mazzola at 212-637-7034.

Sincerely,

Robert B. Swierupski
Director,

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