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 > 2001 NY Rulings > NY G85926 - NY G85978 > NY G85944

Previous Ruling Next Ruling
NY G85944




January 18, 2001

CLA-2-96:RR:NC:SP:221 G85944

CATEGORY: CLASSIFICATION

TARIFF NO.: 9609.90.8000; 9609.10.0000; 9504.90.6000; 9503.60.2000; 4903.00.0000; 4901.99.0070; 8214.10.0000

Mr. Zave Kaufman
Milgram & Company Limited
407 rue McGill, Suite 500
Montreal, Quebec, Canada H2Y 2G7

RE: The tariff classification of the “Animal Schoolhouse” from China.

Dear Mr. Kaufman:

In your letter dated December 20, 2000, on behalf of Editions Tormont Publications Inc., you requested a tariff classification ruling.

A sample was provided with your letter. The Animal Schoolhouse (Product Code: ANSCL1-EN1-TORM) consists of four 24 page theme books titled “Numbers,” “Colors,” “Shapes” and “Differences;” 6 wax crayons; 6 colored pencils; a plastic ladybug crayon holder/pencil sharpener; 2 and puzzle game boards; a game spinner; and puzzle shapes. These items are packed in a paperboard carrying house. The items are classified separately as shown below, and the carrying house is considered packing. As you requested, the sample is being returned.

The applicable subheading for the crayons will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils (other than those pencils of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors’ chalksother. The rate of duty will be free.

The applicable subheading for the colored 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 puzzle game boards and spinner, will be 9504.90.6000, HTS, which provides for articles for arcade, table or parlor gamesparts and accessories thereof: other. The rate of duty will be free.

The applicable subheading for the puzzle shapes will be 9503.60.2000, HTS, which provides for puzzles and parts and accessories thereof. The rate of duty will be free.

The applicable subheading for the theme books titled “Shapes,” “Numbers” and “Colors” will be 4903.00.0000, HTS, which provides for children’s picture, drawing or coloring books. The rate of duty will be free.

The applicable subheading for the theme book titled “Differences” will be 4901.99.0070, HTS, which provides for printed books, brochures, leaflets and similar printed matterother: hardbound books. The rate of duty will be free.

The applicable subheading for the plastic crayon holder/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.

Pencils made in China may be subject to anti-dumping duties. If you have any questions concerning antidumping duties, we recommend that before importation you contact the International Trade Commission at:

Office of Antidumping Investigations
Import Administration
International Trade Administration
U.S Department of Commerce
14th Street and Constitution Avenue, N.W. Washington, DC 20230

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,

Previous Ruling Next Ruling

See also: