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863911 86 Ruling Active

The tariff classification of a school kit from China.

Issued June 27, 1991 by U.S. Customs and Border Protection.

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86 863911 (June 27, 1991)

Tariff classification

HTS codes: 9609.10.0000

Headings: 9609

Product description

The tariff classification of a school kit from China.

CBP rationale

The applicable subheading for the school kit will be 9609.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils and crayons, with leads encased in a rigid sheath.

Full text

NY 863911 Jun 27 1991 CLA-2-96:S:N:N1:113 863911 CATEGORY: Classification TARIFF NO.: 9609.10.0000 Mr. Wayne Jenkins World Wide Concessions Miller Building, Suite #100 441 North 5th Street Philadelphia, PA 19123 RE: The tariff classification of a school kit from China. Dear Mr. Jenkins: In your letter dated May 24, 1991, you requested a tariff classification ruling. The merchandise is a school kit consisting of five (5) colored marking pens, three (3) colored pencils, one (1) set of alphabet/shapes stencils, one (1) ruler, one (1) magnifier, one (1) eraser, one (1) pencil sharpener, one (1) cardboard pen dummy and one (1) time schedule. All are enclosed in a plastic carrying case. The merchandise is assembled in China with the various articles comprising the school kit coming from China, Italy and Korea. The merchandise will be distributed as a promotional item and given to children attending a baseball game. The applicable subheading for the school kit will be 9609.10.0000, Harmonized Tariff Schedule of the United States (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. 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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