The tariff classification of "Polly Pocket" school supplies from Hong Kong.
Issued November 4, 1994 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8214.10.0000, 9017.80.0000, 4016.92.0000, 9609.10.0000, 3926.10.0000, 9502.10.4000
Product description
The tariff classification of "Polly Pocket" school supplies from Hong Kong.
CBP rationale
The applicable subheading for the eraser, if composed of synthetic 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 applicable subheading for the eraser, if composed of a material that does not conform to the tariff definition of synthetic rubber, will be 3926.10.0000, HTS, which provides for other articles of plastics, office or school supplies. The applicable subheading for the ruler will be 9017.80.0000, HTS, which provides for other instruments for measuring length, for use in the hand. The applicable subheading for the pencil sharpener will be 8214.10.0000, HTS, which provides for nonmechanical pencil sharpeners. The applicable subheading for the pencil will be 9609.10.0000, HTS, which provides for pencils and crayons, with leads encased in a rigid sheath. The applicable subheading for the Polly Pocket doll will be 9502.10.4000, HTS, which provides for dolls representing only human beings and parts and accessories thereof, other, not over 33 cm in height.
Full text
NY 803518 November 4, 1994 CLA-2-40:S:N:N6:221 803518 CATEGORY: Classification TARIFF NO.: 3926.10.0000; 4016.92.0000; 8214.10.0000; 9017.80.0000; 9502.10.4000; 9609.10.0000 Mr. Harold Dichter Leyden Customs Expediters 99 Hudson Street New York, NY 10013-2896 RE: The tariff classification of "Polly Pocket" school supplies from Hong Kong. Dear Mr. Dichter: In your undated letter, received in this office October 26, 1994, on behalf of Creative Plastics Industries, Inc., you requested a tariff classification ruling. The school supplies consist of a pencil, pencil sharpener, ruler, and eraser. These items, along with a Polly Pocket doll, will be imported packaged together in a plastic bag, and after importation placed in a plastic pencil box made in the United States. The eraser is said to be composed of a synthetic rubber, although the type of rubber is not specified. Some materials, often referred to commercially as rubber, do not meet the tariff definition of rubber in note 4 to chapter 40 of the HTS. Materials that do not meet this definition are classified in chapter 39. The applicable subheading for the eraser, if composed of synthetic 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 percent ad valorem. The applicable subheading for the eraser, if composed of a material that does not conform to the tariff definition of synthetic rubber, will be 3926.10.0000, HTS, 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 ruler will be 9017.80.0000, HTS, which provides for other instruments for measuring length, for use in the hand. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the pencil sharpener will be 8214.10.0000, HTS, which provides for nonmechanical pencil sharpeners. The rate of duty will be 0.4 cents each plus 6.1 percent ad valorem. The applicable subheading for the pencil will be 9609.10.0000, HTS, 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 Polly Pocket doll will be 9502.10.4000, HTS, which provides for dolls representing only human beings and parts and accessories thereof, other, not over 33 cm in height. The rate of duty will be 12 percent ad valorem. You asked whether it is necessary to mark each item with the country of origin. Country of origin marking requirements will be met provided the plastic packaging in which the items are imported is marked at the time of importation, and the plastic box in which the items will be sold at retail will be marked so that the final purchaser may know the country of origin of each of the items in the box. The sample box you submitted is not properly marked. We suggest that the box be marked "Pencil Box made in the United States. The ruler, pencil, pencil sharpener, eraser and Polly Pocket doll made in Hong Kong." You claim that the pencils are made in Hong Kong. If it should prove that the pencils are manufactured in China, antidumping duties may apply. We suggest that you contact the address below for information on antidumping: Office of Antidumping Investigations Import Administration International Trade Administration U.S. Department of Commerce 14th Street and Constitution Avenue, N.W. Washington, DC 20230 This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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