The tariff classification of a backpack consisting of a pencil pouch,a pencil, a ruler, an eraser and a hair bow from China and/or Taiwan.
Issued November 7, 1990 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4202.32.2000, 9017.80.0000, 4016.92.0000, 9615.19.6010, 9609.10.0000, 4202.92.3020
Product description
The tariff classification of a backpack consisting of a pencil pouch,a pencil, a ruler, an eraser and a hair bow from China and/or Taiwan.
CBP rationale
The applicable subheading for the styles #7360 and #7362, the backpacks of man-made textile materials, will be 4202.92.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of textile materials, other, other, of man-made fibers. The applicable subheading for the plastic pencil pouch will be 4202.32.2000, HTS, which provides for articles of a kind normally carried in the pocket or handbag, with outer surface of plastic sheeting. The duty rate will be 20 percent ad valorem. The applicable subheading for the hair bow of textile materials will be 9615.19.6010, HTS, which provides for other combs hair-slides and the like: of textile materials. The applicable subheading for the eraser if constructed of rubber will be 4016.92.0000, HTS, which provides for other articles of vulcanized rubber other than hard rubber. 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 plastic ruler will be 9017.80.0000, HTS, which provides for other instruments for measuring length, for use in the hand.
Full text
NY 857243 November 07, 1990 CLA-2-42:S:N:N3G:341 857243 CATEGORY: Classification TARIFF NO.: 4202.92.3020; 4202.32.2000; 9615.19.6010; 4016.92.0000; 9609.10.0000; 9017.80.0000 Ms. Eileen M. Toto K Mart Apparel Corp. 7373 West Side Avenue North Bergen, NJ 07047 RE: The tariff classification of a backpack consisting of a pencil pouch,a pencil, a ruler, an eraser and a hair bow from China and/or Taiwan. Dear Ms. Toto: In your letter dated October 15, 1990, you requested a tariff classification ruling. You have submitted one sample for two styles. Items # 7360 and #7362 consist of the same man-made textile material child's backpack, a polyvinyl chloride pencil pouch and an assortment of accessories placed within the pencil pouch which is temporarily affixed to a zipper pull on the backpack. Style # 7360 contains a textile hair bow with a metal spring clasp, a plastic ruler and an attached plastic pencil pouch. Style #7362 contains a plastic ruler, an eraser believed to be of rubber, a pencil, and an attached plastic pencil pouch. The backpack is not specially shaped nor fitted to contain the accessories. It is of the type designed to contain sundry personal effects when traveling. Each of the accessories and pencil pouch are of the type which are often offered for sale in separate parts. The applicable subheading for the styles #7360 and #7362, the backpacks of man-made textile materials, will be 4202.92.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of textile materials, other, other, of man-made fibers. The duty rate will be 20 percent ad valorem. The applicable subheading for the plastic pencil pouch will be 4202.32.2000, HTS, which provides for articles of a kind normally carried in the pocket or handbag, with outer surface of plastic sheeting. The duty rate will be 20 percent ad valorem. The applicable subheading for the hair bow of textile materials will be 9615.19.6010, HTS, which provides for other combs hair-slides and the like: of textile materials. The duty rate will be 11 percent ad valorem. The applicable subheading for the eraser if constructed of rubber will be 4016.92.0000, HTS, which provides for other articles of vulcanized rubber other than hard rubber...erasers. The duty rate will be 4.2 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 duty rate will be 14 cents per gross plus 4.3 percent ad valorem. The applicable subheading for the plastic ruler will be 9017.80.0000, HTS, which provides for other instruments for measuring length, for use in the hand. The duty rate will be 5.3 percent ad valorem. Item 4202.92.3020 falls within textile category designation 670. Based upon international textile trade agreements, products of China or Taiwan are subject to visa requirements and quota restraints. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. 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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