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NY I87165




October 18, 2002

CLA-2-96:RR:NC:2:224 I87165

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9880; 4202.92.4500;
9609.90.8000; 9608.99.6000;
9017.80.0000; 4901.99.0092

Ms. Lorrie Heavey
ATE Logistics, Inc.
855 South 192nd
Suite 900
Sea Tac, WA 98148

RE: The tariff classification of a chalk tote and a chalk caddy from China.

Dear Ms. Heavey:

In your letter dated October 1, 2002, you requested a tariff classification ruling, on behalf of Peachtree Playthings, Inc., your client.

You are requesting the tariff classification on two items that are described as follows: the vinyl chalk tote (item 22499) and the super chalk caddy (item 22709). Item 22499 consists of: 8 pieces of jumbo chalk, 2 plastic chalk holders, a Super Chalk Fun book, a plastic foldable yardstick with sides that may be used to draw patterns, a plastic chalk palette and a vinyl (PVC plastic sheeting) tote bag with a zipper closure and webbing handles. The vinyl chalk tote, item 22499, is not considered a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. Therefore, the contents must be separately classified. Item 22709 consists of: 50 pieces of jumbo chalk, 2 plastic chalk holders, a Super Chalk Fun book and a hard plastic container with a lid and plastic handle. Item 22709 will be classified as a set with the essential character imparted by the chalk therefore the entire set will be classified in Chapter 96 of the HTSUSA as other chalk.

The applicable subheading for the tote bag portion of item 22499 will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for other: with outer surface of sheeting of plastic or of textile materials: travel, sports and similar bags: other. The rate of duty will be 20 % ad valorem.

The applicable subheading for the chalk portion of item 22499 will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils...crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors' chalks: other: other. The rate of duty will be free.

The applicable subheading for the plastic chalk holders of item 22499 will be 9608.99.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for ball point pens...pen-holders, pencil-holders and similar holders...other: other. The rate of duty will be free.

The applicable subheading for the Super Chalk Fun book of item 22499 will be 4901.99.0092, Harmonized Tariff Schedule of the United States (HTS), which provides for other printed books containing 5 or more pages each, but not more than 48 pages each. The rate of duty will be free.

The applicable subheading for the yardstick of item 22499 will be 9017.80.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other instruments for measuring length for use in the hand. The rate of duty will be 5.3 % ad valorem.

The applicable subheading for the plastic chalk palette of item 22499 will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: other. The rate of duty will be 5.3 % ad valorem.

The applicable subheading for the 50 Piece Super Chalk Caddy (item 22709) will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTS) which provides for pencils...crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailor’s chalks: other: other. 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 Tom McKenna at 646-733-3025.

Sincerely,

Robert B. Swierupski
Director,

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