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 > 2000 NY Rulings > NY F85719 - NY F85789 > NY F85751

Previous Ruling Next Ruling
NY F85751

---

April 25, 2000

CLA-2-42:RR:NC:TA:341 F85751

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.92.4500; 9017.20.8080; 8214.10.0000; 3926.10.0000; 4820.10.2020; 9503.41.0010

Ms. Joan Cirasola
Micra Co.
167-14 146th Road
Jamaica, NY 11434

RE: The tariff classification of a backpack with accessories from China.

Dear Ms. Cirasola:

In your letter dated February 28, 2000, on behalf of Ebellies.com D/B/A Seltzer Marketing Co, Inc., you requested a tariff classification ruling for a backpack with accessories.

The sample submitted is identified as a “Stuffed Mini Backpack Purse”, #902. It consists of the following items:

Utility travel pouch of clear polyvinyl chloride (PVC) plastic. Plastic ruler
Pencil sharpener
Plastic erasers
Note pad
Miniature stuffed animal

All of the above items are contained in a backpack of polyvinyl chloride (PVC) plastic sheeting. For classification purposes, the items are not considered to be a kit. Each item will be separately classified.

We are unable to issue a classification ruling for the pencils and trading card. Your request for a classification ruling should include an actual sample of the items in condition as being imported.

The applicable subheading for the backpack and travel pouch will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of sheeting of plastic, other. The rate of duty will be 20 percent ad valorem.

The applicable subheading for the plastic ruler will be 9017.20.8080, HTS, which provides for “other instruments for measuring length, for use in the hand”. The rate of duty will be 4.6 percent ad valorem.

The applicable subheading for the pencil sharpener will be 8214.10.0000, HTS, which provides for pencil sharpeners (non-mechanical). The rate of duty will be 0.3 cents each plus 4.2 percent ad valorem.

The applicable subheading for the plastic erasers 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 note 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 stuffed animal will be 9503.41.0010, HTS, which provides for stuffed toys representing animals or non-human creatures. The rate of duty will be Free.

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 Kevin Gorman at 212-637-7091.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also:

• Tariff No.: 3926.10.00 - Office or school supplies, of plastics
• Tariff No.: 4202.92.45 - Travel, sports and similar bags with outer surface of plastic sheeting
• Tariff No.: 4820.10.20 - Diaries, notebooks and address books, bound; letter and memorandum pads and similar articles, of paper or paperboard
• 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.: 9017.20.80 - Other drawing, marking-out or mathematical calculating instruments, nesoi
• Tariff No.: 9503.41.00 - Toys representing animals or non-human creatures, stuffed and parts and accessories thereof