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NY I87725




November 25, 2002

CLA-2-96:RR:NC:2:224 I87725

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.10.0000; 4202.92.4500;
3506.10.5000; 9609.90.8000

Ms. Bisfred Yuen
Creative Kids International
Rm. 408-409 Houston Centre
63 Mody Road
Tsimshatsui, Kowloon, Hong Kong

RE: The tariff classification of a Crayon Backpack, article number 12913, from China.

Dear Ms. Yuen:

In your letter dated November 11, 2002, you requested a tariff classification ruling.

You are requesting the tariff classification on an article that is described as a Crayon Backpack, article number 12913. The product consists of a clear PVC plastic sheeting backpack with woven textile shoulder straps and top handle, 16 crayons, 8 jumbo crayons, 4 jumbo sidewalk chalks, 1glue stick and 1 pair of molded plastic scissors.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3 (b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without re-packing.

The Crayon Backpack 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 classified separately.

The applicable subheading for the clear polyvinyl chloride (PVC) plastic sheeting backpack 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 pair of molded plastic scissors will be 3926.10.0000, 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: office or school supplies. The rate of duty will be 5.3 % ad valorem.

The applicable subheading for the crayons (regular size and jumbo size) and the sidewalk chalks will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencilscrayons, 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 glue stick will be 3506.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for prepared glues and other prepared adhesives, not elsewhere specified or includedproducts suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg; other. The rate of duty will be 2.1 % 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 Tom McKenna at 646-733-3025.

Sincerely,

Robert B. Swierupski
Director,

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