The tariff classification of a school supply kit from Taiwan

NY 883892 March 24, 1993 CLA-2-96:S:N:N3:113 883892 CATEGORY: Classification TARIFF NO.: 9611.00.0000 Ms. Michelle V. Humphrey Markings Thomas Nelson, Inc. Nelson Place Nashville, TN 37214-1000 RE: The tariff classification of a school supply kit from Taiwan Dear Ms. Humphrey: In your letter dated March 12, 1993, you requested a tariff classification ruling. The merchandise is the Regency School Supply Kit. The kit contains 1 pad of paper, 3 pencils, 8 crayons, 8 markers, 8 watercolor paints with 1 paintbrush, 1 glue stick, 1 or 2 erasers, 1 six-inch ruler, 1 sharpener, 1 pair of scissors and a self-inking stamper. The items are retail packaged in a rectangular clear plastic container with a handle. The kit is designed for use by children in kindergarten through the third grade. In our opinion, the items constitute a set for tariff purposes. The applicable subheading for the kit will be 9611.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for date, sealing or numbering stamps or the like...designed for operating in the hand. The rate of duty will be 5.3 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