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NY M81803




March 31, 2006

CLA-2-48:RR:NC:SP:234 M81803

CATEGORY: CLASSIFICATION

TARIFF NO.: 4820.10.2050; 9615.11.5000; 4820.10.2020; 4820.30.0040; 9017.80.0000; 4016.92.0000; 3926.10.0000; 8214.10.0000; 4911.91.2040; 3506.10.5000; 9609.90.8000; 9609.10.0000; 4202.32.2000

Ms. Tereza Horsky
Fashion Accessory Bazaar, LLC
15 West 34th Street (8th floor)
New York, N.Y. 10001-3015

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

Dear Ms. Horsky:

In your letters dated March 3 and March 23, 2006, you requested a tariff classification ruling.

Two samples, both described as “40-piece stationery sets” to be marketed as back-to-school supply kits for children, were submitted for our examination and are being returned to you as requested. Each consists of a number of items put up together for sale in a paperboard retail display box. However, since it appears that in each instance the items in the box will serve more than one particular need or specific activity, they will not be regarded for tariff purposes as “goods put up in sets for retail sale,” and will therefore be classified separately. The individual items contained within each kit are listed below, each immediately followed by its applicable subheading in the Harmonized Tariff Schedule of the United States (HTSUS), rate of duty and tariff description.

“Disney Princess 40 Piece Stationery Set”

1 “theme book,” which is an 8” x 10½” notebook consisting of numerous sheets of blank, ruled paper spiral-bound between design-printed paperboard covers. 4820.10.2050 / Free. (Notebooks of paper or paperboard.)

1 hard-plastic “headband tiara” with faux gemstones. 9615.11.5000 / Free. (Combs, hair slides and the like: of hard rubber or plastics other.)

1 spiral-bound paper memo pad measuring 3” x 5”. 4820.10.2020 / Free. (Memorandum pads, letter pads and similar articles, of paper or paperboard.)

2 “portfolios,” which are 9¼” x 12” coated-paper folders, hole-punched to allow insertion into a ring binder, and incorporating internal storage pockets. 4820.30.0040 / Free. (Other binders, folders and file covers, of paper or paperboard.)

1 six-inch plastic ruler. 9017.80.0000 / 5.3%. (Instruments for measuring length, for use in the hand other instruments.)

1 small eraser. If the eraser is of rubber: 4016.92.0000 / 4.2%. (Other articles of vulcanized rubber other than hard rubbererasers.) Alternatively, if the eraser is of plastics: 3926.10.0000 / 5.3% (Other articles of plastics office or school supplies.)

1 inexpensive hand-held pencil sharpener. 8214.10.0000 / 0.3 cents each + 4.2%. (Pencil sharpeners (nonmechanical).)

1 zippered 4” x 9” “pencil pouch,” made of PVC plastic sheeting, hole-punched to allow insertion into a ring binder. 3926.10.0000 / 5.3% (Other articles of plastics office or school supplies.)

1 small sheet of die-cut, pressure-sensitive paper stickers, lithographically printed with pictures and designs. 4911.91.2040 / Free. (Lithographs on paper or paperboard, not over 0.51 mm in thickness, other than posters.)

1 glue stick (0.24-ounce). 3506.10.5000 / 2.1%. (Prepared glues and other prepared adhesives put up for retail sale not exceeding a net weight of 1 kg: other.)

8 crayons in assorted colors. 9609.90.8000 / Free. (Other crayons.)

3 pencils. 9609.10.0000/ 14 cents per gross + 4.3%. (Pencils and crayons, with leads encased in a rigid 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.]

“Disney Cars 40 Piece Stationery Set”

1 “theme book,” which is an 8” x 10½” notebook consisting of numerous sheets of blank, ruled paper spiral-bound between design-printed paperboard covers. 4820.10.2050 / Free. (Notebooks of paper or paperboard.)

1 “lunch-money holder,” which is a 3-inch diameter, round, zippered coin purse of polyvinyl chloride (PVC) plastic sheeting, featuring an exterior loop that holds a split metal key ring. 4202.32.2000 / 20%. ( traveling bags, purses and similar containers : articles of a kind normally carried in the pocket or in the handbag: with outer surface of sheeting of plastic: other.)

1 spiral-bound paper memo pad measuring 3” x 5”. 4820.10.2020 / Free. (Memorandum pads, letter pads and similar articles, of paper or paperboard.)

2 “portfolios,” which are 9¼” x 12” coated-paper folders, hole-punched to allow insertion into a ring binder, and incorporating internal storage pockets. 4820.30.0040 / Free. (Other binders, folders and file covers, of paper or paperboard.)

1 six-inch plastic ruler. 9017.80.0000 / 5.3%. (Instruments for measuring length, for use in the hand other instruments.)

1 small eraser. If the eraser is of rubber: 4016.92.0000 / 4.2%. (Other articles of vulcanized rubber other than hard rubbererasers.) Alternatively, if the eraser is of plastics: 3926.10.0000 / 5.3% (Other articles of plastics office or school supplies.)

1 inexpensive hand-held pencil sharpener. 8214.10.0000 / 0.3 cents each + 4.2%. (Pencil sharpeners (nonmechanical).)

1 zippered 4” x 9” “pencil pouch,” made of PVC plastic sheeting, hole-punched to allow insertion into a ring binder. 3926.10.0000 / 5.3% (Other articles of plastics office or school supplies.)

1 small sheet of die-cut, pressure-sensitive paper stickers, lithographically printed with pictures and designs. 4911.91.2040 / Free. (Lithographs on paper or paperboard, not over 0.51 mm in thickness, other than posters.)

1 glue stick (0.24-ounce). 3506.10.5000 / 2.1%. (Prepared glues and other prepared adhesives put up for retail sale not exceeding a net weight of 1 kg: other.)

8 crayons in assorted colors. 9609.90.8000 / Free. (Other crayons.)

3 pencils. 9609.10.0000/ 14 cents per gross + 4.3%. (Pencils and crayons, with leads encased in a rigid 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.]

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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,

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