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NY N007519




March 28, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 4911.91.2040; 3924.90.5600; 4202.92.3031; 9609.10.0000; 9608.10.0000; 9017.80.0000; 4016.92.0000; 3926.10.0000; 3926.90.9980

Mr. Joseph R. Hoffacker
Barthco Trade Consultants
The Navy Yard
5101 S. Broad Street
Philadelphia, PA 19112

RE: The tariff classification of stickers in a heart box, pencil cases and stationery articles from China

Dear Mr. Hoffacker:

In your letter dated February 23, 2007, on behalf of the importer, K.B. Toys of Massachusetts Inc., you requested a tariff classification ruling.

Samples of three “Hello Kitty (© Sanrio Co. Ltd.)” sets were submitted to be classified. The samples will be returned to you as you requested.

Item # 31231, “Hello Kitty Heart Box Sticker Set,” consists of thirteen sheets of paper stickers in a decorative heart shaped plastic box. One of the sticker sheets is heart shaped; the other twelve sheets are assorted rectangular sizes. The stickers are self-adhesive die-cut lithographically printed pictures of the Hello Kitty figure and related designs. The heart shaped box is made of molded plastic and has a plastic hinged lid with a snap closure. It measures approximately 8” wide x 7-1/2” long x 1” high and is dyed pink and decorated with Hello Kitty designs. The heart shaped box and the paper stickers are classifiable separately because the box is a decorative storage container suitable for holding a variety of things.

The applicable subheading for the stickers will be 4911.91.2040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for printed pictures, designs and photographs: lithographs on paper or paperboard, not over 0.51 mm in thickness. The rate of duty will be free.

The applicable subheading for the heart shaped plastic box will be 3924.90.5600, HTSUS, which provides for other household articles of plastics. The rate of duty will be 3.4 percent ad valorem.

Item # 31232, “Hello Kitty Pencil Case Stationery Set,” is a blister packed collection of a nylon pencil case, a stack-up pencil, a ball point pen, a mini printed paper sticker sheet, a 6” plastic ruler, an eraser and two plastic clips. The “pencil case” is a generic utility pouch designed to contain personal effects during travel. It is manufactured of man-made textile material and measures approximately 8” wide x 5” high x 1-1/2” deep. It features one zippered storage compartment and one exterior zippered pocket. Since the nylon case (travel bag) is suitable for a use not related to the other articles in this collection, all of the articles will be classified separately.

The applicable subheading for the travel bag will be 4202.92.3031, HTSUS, which provides for travel, sports and similar bags, with outer surface of textile materials, other, of man-made fibers, other. The rate of duty will be 17.6 percent ad valorem.

HTSUS 4202.90.3031 falls within textile category 670. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.

The applicable subheading for the stack-up pencil will be 9609.10.0000, HTSUS, which provides for pencils and crayons, with leads encased in a rigid sheath. The rate of duty will be 14 cents per gross plus 4.3 percent ad valorem.

The applicable subheading for the ball point pen will be 9608.10.0000, HTSUS, which provides for ball point pens. The rate of duty will be 0.8 cents each plus 5.4 percent ad valorem.

The applicable subheading for the sticker sheet will be 4911.91.2040, HTSUS, which provides for printed pictures, designs and photographs: lithographs on paper or paperboard, not over 0.51 mm in thickness. The rate of duty will be free.

The applicable subheading for the plastic ruler will be 9017.80.0000, HTSUS, which provides for other measuring instruments for use in the hand. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the eraser, if of rubber, will be 4016.92.0000, HTSUS, which provides for other articles of vulcanized rubber other than hard rubber: erasers. The rate of duty will be 4.2 percent ad valorem.

The applicable subheading for the eraser, if of plastics, will be 3926.10.0000, HTSUS, which provides for other articles of plastics: office or school supplies. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the plastic clips will be 3926.90.9980, HTSUS, which provides for other articles of plastics: other. The rate of duty will be 5.3 percent ad valorem.

Item # 31233, “Hello Kitty Plastic Pencil Case Stationery Set,” consists of a molded plastic pencil case containing a stack-up pencil, an eraser, a memo pad and a sticker sheet. The pencil case measures approximately 8” long x 2-1/2” wide x ¾” high and is the type of container commonly used to hold pencils or pens. The pencil case and its contents are packed together in a plastic bag with a printed header. The case and the stationery articles will be classified together as a set. The essential character of the set is imparted by the case.

The applicable subheading for Item # 31233, “Hello Kitty Plastic Pencil Case Stationery Set,” will be 3926.10.0000, HTSUS, which provides for other articles of plastics: office or school supplies. The rate of duty will be 5.3 percent ad valorem.

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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