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NY F85049




April 17, 2000

CLA-2-96:RR:NC:SP:221 F85049

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9880; 4820.10.2020; 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 Pencil House” 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 Pencil House” consists of a molded plastics handbag that contains a memo pad, 6 colored pencils, an eraser, a pencil sharpener and a ruler. 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 molded plastics handbag will 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 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 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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