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 > 2003 NY Rulings > NY J89026 - NY J89134 > NY J89042

Previous Ruling Next Ruling
NY J89042




October 29, 2003

CLA-2-49:RR:NC:SP:234 J89042

CATEGORY: CLASSIFICATION

TARIFF NO.: 4911.91.2040; 4817.10.0000; 4911.91.4040; 3926.10.0000; 4820.10.2020; 9608.10.0000; 9611.00.0000; 9612.20.0000; 3923.50.0000; 7117.19.9000; 9609.10.0000; 4016.92.0000

Ms. Jenni Gomez
World Exchange, Inc.
8840 Bellanca Ave.
Los Angeles, CA 90045

RE: The tariff classification of children’s activity kits from China.

Dear Ms. Gomez:

In your letter dated October 10, 2003, you requested a tariff classification ruling on behalf of Lisa Frank, Inc.

Two samples of a child’s activity kit known as “Stationery Treats” (item # P2951, versions 1 and 2) were submitted for our examination. Each consists of a number of items put up together for retail sale. However, since the items do not all relate to the same particular need or specific activity, they do not qualify for tariff purposes as “goods put up in sets for retail sale,” and will therefore be classified separately. Your suggested classification in HTS subheading 9503.70.0000 (toys put up in sets or outfits) is inapplicable because Customs does not consider writing, painting, drawing and similar activities to be play.

The individual items in the kits are listed below, each followed by its applicable subheading in the Harmonized Tariff Schedule of the United States (HTS), duty rate and tariff description:

P2951 “Stationery Treats” Version 1

Two sheets of “glitter stationery” consisting of assorted die-cut paper punch-outs lithographically printed with pictures of garments and accessories. 4911.91.2040/ 1.3 cents per kilogram (Lithographs on paper or paperboard: not over 0.51 mm in thickness.)

Four design-printed paper envelopes. 4817.10.0000/ 0.4% (Envelopes of paper.)

Several three-dimensional (convex) hard-plastic stickers shaped and printed to resemble insects. 4911.91.4040/ 0.3% (Other printed pictures, designs and photographs.)

A small sheet of die-cut, pressure-sensitive paper stickers printed with pictures of insects. Printing appears to be lithographic. 4911.91.2040/ 1.3 cents per kilogram (as described above)

A 2¾” x 3¾” plastic clipboard. 3926.10.0000/ 5.3% (Other articles of plasticsoffice or school supplies.)

A paper note pad that fits the above clipboard. 4820.10.2020/ 0.4% (Memorandum pads, letter pads and similar articles, of paper or paperboard.)

A 2½” ballpoint pen with a key chain attached to the top. 9608.10.0000/ 0.8 cents each + 5.4% (Ball point pens.)

A small assortment of “foam stamps.” 9611.00.0000/ 2.7% (Date, sealing or numbering stamps and the like, designed for operating in the hand.)

A small stamp pad. 9612.20.0000/ 3.5% (Ink pads.)

A molded plastic “jaw” clip of a kind typically used to reseal opened food bags. 3923.50.0000/ 5.3% (Stoppers, lids, caps and other closures, of plastics.)

P2951 “Stationery Treats” Version 2

Two sheets of “glitter stationery” consisting of assorted die-cut paper punch-outs lithographically printed with pictures and designs. 4911.91.2040/ 1.3 cents per kilogram (Lithographs on paper or paperboard: not over 0.51 mm in thickness.)

Four design-printed paper envelopes. 4817.10.0000/ 0.4% (Envelopes of paper.)

Several three-dimensional (convex) hard-plastic stickers shaped and printed to resemble flowers. 4911.91.4040/ 0.3% (Other printed pictures, designs and photographs.)

A small sheet of die-cut, pressure-sensitive paper stickers printed with various pictures and designs. Printing appears to be lithographic. 4911.91.2040/ 1.3 cents per kilogram (as described above)

A 2½” ballpoint pen shaped to resemble lipstick. 9608.10.0000/ 0.8 cents each + 5.4% (Ball point pens.)

A 1¼” x 2¾” paper note pad bound by a plastic ring. 4820.10.2020/ 0.4% (Memorandum pads, letter pads and similar articles, of paper or paperboard.)

A circular, 1”-diameter metal “bottle cap badge“(equipped with a pin on the back) with a design-printed face. 7117.19.9000/ 11% (Other imitation jewelry of base metal, whether or not plated with precious metal.)

Six 1¾” colored pencils. 9609.10.0000/ 14 cents per gross + 4.3%. (Pencils and crayons, with leads encased in a wooden sheath.) [Note: The pencils may be subject to antidumping duties. A list of AD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W., Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification rulings issued by Customs.]

Two erasers. If the erasers are of plastics: 3926.10.0000/ 5.3% (Other articles of plastics office or school supplies.) Or, alternatively, if the erasers are of rubber: 4016.92.0000/ 4.2% (Other articles of vulcanized rubber other than hard rubbererasers.)

Three design-printed paper stickers intended to be wrapped around the pencils as decorations. 4911.91.2040/ 1.3 cents per kilogram (as described above)

A molded plastic “jaw” clip of a kind typically used to reseal opened food bags. 3923.50.0000/ 5.3% (Stoppers, lids, caps and other closures, of plastics.)

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 Carl Abramowitz at 646-733-3037.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: