870874 87 Ruling Active

The tariff classification of school kits from China

Issued February 7, 1992 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9609.10.0000

Headings: 9609

Product description

The merchandise is item 2604 School Kit. The kit contains a plastic pencil case, a plastic ruler, a pencil sharpener, an eraser, and 4 cased pencils.

Full text

NY 870874 February 7, 1992 CLA-2-96:S:N:N1:113 870874 CATEGORY: Classification TARIFF NO.: 9609.10.0000 Mr. Ron Sias J. W. Hampton, Jr. & Co., Inc. 15 Park Row New York, NY 10038 RE: The tariff classification of school kits from China Dear Mr. Sias: In your letter dated January 20, 1992, on behalf of F. W. Woolworth, you requested a tariff classification ruling. The merchandise is item 2604 School Kit. The kit contains a plastic pencil case, a plastic ruler, a pencil sharpener, an eraser, and 4 cased pencils. The applicable subheading for the kit in its entirety 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 [pieces] plus 4.3% 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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