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NY J85716




June 20, 2003

CLA-2-42:RR:NC:3:341 J85716

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.92.4500, 4818.20.0040, 4820.10.2050, 9608.10.0000, 9609.10.0000, 9608.20.0000, 9609.90.8000, 9017.80.0000

Daniel H. Fagerstrom
Vice President
C/o D.L. Bynum & Co., Inc.
3046 Airfreight Road
Houston, Texas 77032

RE: The tariff classification of PVC backpacks, facial tissues, a spiral notebook, pencils, ballpoint pens, felt-tipped markers, pencils, crayons, and a plastic ruler from China

Dear Mr. Fagerstrom:

In your letter dated June 5th, 2003 you requested a tariff classification ruling. The ruling request is on behalf of Seethru Backpacks Co.

The samples submitted, identified as the “A-Apollo” and “B-Saturn”, are backpacks constructed of PVC sheeting. The larger bag, the “A-Apollo” measures approximately 13”W x 17”H x 8”D and is designed to carry school supplies. The item features a three-sided zippered enclosure across its top, an external zippered compartment on the front, a padded shoulder straps on the back, and a small carrying strap on the top.

The “B-Saturn” model is smaller version of the “A-Apollo”. Its dimensions are 12”W x 14”H x 5”D.

Packed in the backpacks are facial tissues, a spiral notebook, pencils, ballpoint pens, felt-tipped markers, pencils, crayons, and a plastic ruler.

The applicable subheading for the PVC backpacks 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 box of facial tissues will be 4818.20.0040, HTS, which provides for handkerchiefs, cleansing or facial tissues and towels (of paper pulp, paper, cellulose wadding, or webs of cellulose fibers): Other (than towels). The rate of duty will be 0.5 percent ad valorem.

The applicable subheading for the spiral notebook will be 4820.10.2050, HTS, which provides for: Other (than certain enumerated stationery articles of paper or paperboard). The rate of duty will be 0.4 percent ad valorem.

The applicable subheading for the ballpoint pens will be 9608.10.0000, HTS, which provides for ballpoint pens. The rate of duty will be 0.8 cents each plus 5.4 percent ad valorem.

The applicable heading for the colored pencils and lead pencils will be 9609.10.0000, HTS, which provides for pencils 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 felt-tipped markers will be 9608.20.0000, HTS, which provides for felt-tipped and other porous-tipped pens and markers. The rate of duty will be four percent ad valorem.

The applicable subheading for the crayons will be 9609.90.8000, HTS, which provides for crayons other than those encased in a rigid sheath). The rate of duty will be Free.

The applicable subheading for the plastic ruler will be 9017.80.0000, HTS, which provides for other instruments for measuring length, for use in the hand. 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 Kevin Gorman at 646-733-3041.

Sincerely,

Robert B. Swierupski
Director,

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