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NY K86247

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June 16, 2004
CLA-2-42:RR:NC:TA:341 K86247

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.92.4500; 4911.91.2040; 4820.10.2020; 4909.00.2000; 3919.90.5060; 3213.90.0000 ; 9609.10.0000; 8214.10.0000; 9609.90.8000; 9608.20.0000; 4016.92.0000; 3926.10.0000

Mr. Kevin Maher
C-Air Customhouse Brokers
181 South Franklin Avenue
Valley Stream, NY 11581

RE: The tariff classification of a “Shrek Stationery Backpack” from China.

Dear Mr. Maher:

In your letter dated May 19, 2004, on behalf of Roseart Ind., you requested a tariff classification ruling for a “Sherk Stationer Backpack”.

You are requesting the tariff classification on a “Shrek Stationary Backpack”, style 3969. The backpack includes: 26 self-adhesive plastic stickers, 14 stickers to color, 5 markers, 1 fashion pencil, 16 crayons, 15 page shaped pad, 1 glitter glue, 1 eraser, 1 pencil sharpener, 4 postcards to color and 4 color pencils. The backpack is constructed of polyvinyl chloride (PVC) plastic sheeting. The backpack is a carrying bag with a zippered closure and a handle at the top. 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 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 “Shrek Stationery 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 backpack of polyvinyl chloride (PVC) plastic sheeting 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 or of textile materials, other. The rate of duty will be 20 percent ad valorem.

The applicable subheading for the eraser, 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, 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 pencil sharpener will be 8214.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for paper knives, letter openers, erasing knives, pencil sharpeners (nonmechanical) and blades and other parts thereof. The rate of duty will be 0.3 ¢ each + 4.2 % ad valorem.

The applicable subheading for the lead and colored pencils 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 cased pencils may be subject to antidumping duties or countervailing duties. A list of AD/CVD 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 and origin rulings issued by Customs.

The applicable subheading for the notepad will be 4820.10.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for diaries, notebooks and address books, bound; memorandum pads, letter pads and similar articlesmemorandum pads, letter pads and similar articles. The rate of duty will be Free.

The applicable subheading for the postcards will be 4909.00.2000, HTS, which provides for: Printed or illustrated postcards. The rate of duty will be Free.

The applicable subheading for the crayons 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 markers will be 9608.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for felt tipped and other porous-tipped pens and markers. The rate of duty will be 4 % ad valorem.

The applicable subheading for the glitter glue will be 3213.90.0000, Harmonized Tariff Schedule of the United States (HTS) which provides for artists’, students’ or signboard painters’ colors, modifying tints, amusement colors and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings: other. The rate of duty will be 3.4 % ad valorem.

The applicable subheading for the paper stickers will be 4911.91.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for other printed matter: other than certain specified kinds: lithographs on paper or paper board: not over 0.51 mm in thickness: other than posters. The rate of duty will be Free.

The applicable subheading for the plastic stickers will be 3919.90.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for self-adhesive plates, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls: other; otherother. The rate of duty will be 5.8 % 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,
National Commodity

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See also:

• Tariff No.: 3213.90.00 - Artists', students' or signboard painters' colors, in tablets, tubes, jars, bottles, pans or in similar packings, not in sets
• Tariff No.: 3919.90.50 - Self-adhesive plates, sheets, other flat shapes, of plastics, not having a light-reflecting surface produced by glass grains, nesoi
• 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.: 4202.92.45 - Travel, sports and similar bags with outer surface of plastic sheeting
• Tariff No.: 4820.10.20 - Diaries, notebooks and address books, bound; letter and memorandum pads and similar articles, of paper or paperboard
• Tariff No.: 4909.00.20 - Postcards, printed or illustrated
• Tariff No.: 4911.91.20 - Lithographs on paper or paperboard, not over 0.51 mm in thickness, printed not over 20 years at time of importation
• 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.: 9608.20.00 - Pens and markers, w/felt tip or other porous-tip
• Tariff No.: 9609.10.00 - Pencils & crayons, with leads encased in a rigid sheath
• Tariff No.: 9609.90.80 - Pencils & crayons (o/than in rigid sheath), pastels, drawing charcoals and writing or drawing chalks, nesoi