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NY L86771




August 17, 2005

CLA-2-96:RR:NC:2:224 L86771

CATEGORY: CLASSIFICATION

TARIFF NO.: 9608.20.0000; 9609.90.8000; 9017.80.0000; 4820.10.2020; 4911.91.2040; 8214.10.0000; 4202.92.4500

Ms. Joseph R. Hoffacker
Barthco Trade Consultants
The Navy Yard
5101 South Broad Street
Philadelphia, PA 19112-1404

RE: The tariff classification of a Stationery Backpack from China

Dear Mr. Hoffacker:

In your letter dated July 28, 2005, you requested a tariff classification ruling, on behalf of K.B. Toys of Massachusetts, your client.

You are requesting the tariff classification on a product that is described as a Stationery Backpack, style number 1672. The article consists of the following components: 6 felt tipped markers, 8 crayons, 4 stencil rulers, a pencil sharpener, 2 mini diaries with pencils, art pad, poster, and sticker sheets, packed in a plastic backpack. The sample will be returned, as requested by your office.

The product is not considered a set for the purposes of the tariff. Therefore, the parts of the kit will be separately classified, as indicated in the subsequent paragraphs.

The applicable subheading for the markers portion of the kit, #1672 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 crayons portion of the kit, #1672 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 stencil ruler portion of the kit, #1672 will be 9017.80.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for instruments for measuring length, for use in the hand, other instruments. The rate of duty will be 5.3% ad valorem.

The applicable subheading for the pencil sharpener portion of the kit, #1672 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 2 diaries and the Doodle Art Pad portions of the kit, #1672 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 printed paper poster and stickers portions of the kit, #1672 will be 4911.91.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for other printed matter, including printed pictures and photographs: other: other: other. The rate of duty will be free.

The applicable subheading for the child’s polyvinyl chloride (PVC) plastic sheeting backpack portion of the kit, #1672 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.

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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