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NY J86926

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August 14, 2003

CLA-2-96:RR:NC:2:224 J86926

CATEGORY: CLASSIFICATION

TARIFF NO.: 9608.10.0000; 9608.20.0000; 9609.10.0000; 3926.10.0000; 4016.92.0000; 7326.20.0070; 8214.10.0000; 8470.10.0040; 6307.90.9889; 9608.40.4000; 9608.99.6000

Mr. Joseph R. Hoffacker
Barthco Trade Consultants
7575 Holstein Ave
Philadelphia, PA 19153

RE: The tariff classification of a School Value Pack # 2 from China

Dear Mr. Hoffacker:

In your letter dated July 25, 2003, you requested a tariff classification ruling, on behalf of Raymond Geddes & Co., Inc., your client.

You are requesting the tariff classification on a product that is described as a School Value Pack # 2, item # 65947. The article contains the following: pencils, erasers, pencil grips (textile and plastic), ball point pens, mechanical pencils, mechanical pencil refills, pencil sharpeners, calculators, highlighters and key chains. The sample will be returned, as requested by your office.

The Explanatory Notes to the Harmonized Tariff Schedule of the United States (HTS) 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 2 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 School Value Pack # 2, item # 65947, 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 Sparkle Flex™ pencils, Neon Swirling Whirlie™ pencils and Paws ‘N’ Prints™ pencils of item 65947 will be 9609.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils and crayons, with leads encased in a rigid sheath. The rate of duty will be 14 ¢/ gross + 4.3 % ad valorem.

The applicable subheading for the erasers of item 65947 (Clean Sweep™ erasers and Twist-Ease erasers, if composed of rubber, will be 4016.92.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of vulcanized rubber other than hard rubber, erasers. The rate of duty will be 4.2 % ad valorem.

The applicable subheading for the erasers of item 65947 (the same as the previous paragraph), if composed of plastic, will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, office or school supplies. The rate of duty will be 5.3 % ad valorem.

The applicable subheading for the mechanical pencils of item 65947 (Mighty MP™ 1.3, Twister™, Doodle Dot™ and Funky Tube™) will be 9608.40.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for propelling or sliding pencils (for example, mechanical pencils): with a mechanical action for extending, or for extending and retracting, the lead. The rate of duty will be 6.6 % ad valorem.

The applicable subheading for the .7mm and 1.3 mm lead refills of item 65947 will be 9608.99.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for ball point pens...propelling or sliding pencils...parts (including caps and clips) of the foregoing articles, other than those of heading 9609: other: other. The rate of duty will be free.

The applicable subheading for the plastic Razzle Dazzle Squishy Gripz™ pencil grips of item 65947 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 textile pet prints pencil grips (Retro Pet Prints Grip™) of item 65947 will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...other...other. The rate of duty will be 6.4 % ad valorem.

The applicable subheading for the ball point pens of item 65947 (Fighting Frog Light Up pens, Flexi-Shock™ pens, Mop Head™ pens and Switchmaster™ pens) will be 9608.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for ball point pens. The rate of duty will be 0.8 ¢ each + 5.4 % ad valorem.

The applicable subheading for the Geddes Mouse sharpeners and the Dot™ Flip-Top pencil sharpeners of item 65947 will be 8214.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencil sharpeners (non-mechanical). The rate of duty will be 0.3 ¢ each + 4.2 % ad valorem.

The applicable subheading for the Sea Squishy™ key rings of item 65947 will be 7326.20.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, articles of wire. The rate of duty will be 3.9 % ad valorem.

The applicable subheading for the Flip Top calculators of item 65947 will be 8470.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for electronic calculators capable of operation without an external source of electric power and pocket-size data recording, reproducing and displaying machines with calculating functions...display only. The rate of duty will be free.

The applicable subheading for the Study Buddy II™ Pen & Highlighter of item 65947 will be 9608.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for felt tipped markers and other porous-tipped pens and markers (GRI 3 (c)). The rate of duty will be 4 % ad valorem.

Cased pencils from China may be subject to anti-dumping duties. Before you import, we recommend that you contact the International Trade Commission at:

Office of Antidumping Investigations
Import Administration
International Trade Commission
U.S. Department of Commerce
14 th Street and Constitution Avenue, N.W. Washington, D.C. 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 Tom McKenna at 646-733-3025.

Sincerely,

Robert B. Swierupski
Director,

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See also:

• Tariff No.: 3926.10.00 - Office or school supplies, of plastics
• Tariff No.: 4016.92.00 - Erasers, of noncellular vulcanized rubber other than hard rubber
• Tariff No.: 6307.90.98 - National flags and other made-up articles of textile materials, nesoi
• Tariff No.: 7326.20.00 - Iron or steel, articles of wire, nesoi
• 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.: 8470.10.00 - Electronic calculator operate w/o external electric power & pocket-size data recording/reproducing/displaying machine w/calculating function
• Tariff No.: 9608.10.00 - Pens, w/ball point
• Tariff No.: 9608.20.00 - Pens and markers, w/felt tip or other porous-tip
• Tariff No.: 9608.40.40 - Pencils, propelling or sliding, w/mechanical action for extending, or for extending and retracting, the lead
• Tariff No.: 9608.99.60 - Duplicating stylos, pen-holders, pencil-holders and similar holders & pts. thereof, and parts of pens, mech.pencils, etc. of 9608 nesoi
• Tariff No.: 9609.10.00 - Pencils & crayons, with leads encased in a rigid sheath