The tariff classification of a pencil, a ruler, an eraser, a toy bear, scissors, a memo pad and a porous tipped pen from Hong Kong.

NY 839757 May 12, 1989 CLA-2-96:S:N:N1:113 839757 CATEGORY: Classification TARIFF NO.: 9609.10.0000: 9017.80.0000: 3926.10.0000: 9503.49.0020: 8213.00.9000: 4820.10.2020: 9608.20.0000 Ms. Mona Webster Target Stores 33 South Sixth Street P.O. Box 1392 Minneapolis, Minnesota 55440-1392 RE: The tariff classification of a pencil, a ruler, an eraser, a toy bear, scissors, a memo pad and a porous tipped pen from Hong Kong. Dear Ms. Webster: In your letter dated April 11, 1989 you requested a tariff classification ruling. The following items are plastic bubble packed on a cardboard backing with the identification marking, "The Bernie Bear Draw N' Cut Set." 1. A wooden pencil. 2. A plastic ruler which is six inches long. 3. A round plastic pencil eraser. 4. A plastic toy bear. 5. A pair of scissors. 6. A small memo pad. 7. A porous tipped marking pen. The applicable subheading for the pencil will be 9609.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils 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 plastic ruler will be 9017.80.0000, Harmonized Tariff Schedule of the United States (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 plastic eraser will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other plastic office or school supplies. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the toy plastic bear will be 9503.49.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys representing animals or non-human creatures. The rate of duty will be 6.8 percent ad valorem. The applicable subheading for the scissors will be 8213.00.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for scissors, tailors' shears, and similar shears valued over $1.75 per dozen. The rate of duty will be 10 cents each plus 10 percent ad valorem. The applicable subheading for the memo pad will be 4820.10.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for memorandum pads and similar articles. The rate of duty will be 4 percent ad valorem. The applicable subheading for the porous tip pen 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 8 percent ad valorem. 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