887455 88 Ruling Active

The tariff classification of pencil case with accessories from China

Issued July 12, 1993 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8214.10.0000, 4016.92.0000, 9609.10.0000, 9503.90.6000, 9503.49.0020, 9502.10.4000

Headings: 9502, 9503, 4016, 8214, 9609

Product description

The tariff classification of pencil case with accessories from China

CBP rationale

The applicable subheading for the pencil box will be 9503.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, other, other toys (except models), not having a spring mechanism. The applicable subheading for the eraser will be 4016.92.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of vulcanized rubber, other than hard rubber, erasers. The applicable subheading for the dolls will be 9502.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings and parts and accessories thereof, other, not over 33 cm in height. The applicable subheading for the pencil sharpener will be 8214.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of cutlery . The applicable subheading for the pencils 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 applicable subheading for the cat will be 9503.49.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, toys representing animals or non-human creatures, other.

Full text

NY 887455 July 12, 1993 CLA-2-96:S:N:N3:113 887455 CATEGORY: Classification TARIFF NO.: 9503.90.6000; 4016.92.0000; 9502.10.4000; 9503.49.0020 9609.10.0000; 8214.10.0000 Mr. Fermin Cuza Mattel, Inc. 333 Continental Boulevard El Segundo, CA 90245-5012 RE: The tariff classification of pencil case with accessories from China Dear Mr. Cuza: In your letter dated June 4, 1993, you requested a tariff classification ruling. The merchandise is the Polly Pocket Pencil Case Playset, product number 6304. The item consists of a pencil case with a detailed miniature play environment including a pencil, a pencil top with a removable Polly doll, a heart-shaped eraser, a pencil sharpener, three miniature plastic dolls, and one miniature cat. The applicable subheading for the pencil box will be 9503.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, other, other toys (except models), not having a spring mechanism. The rate of duty will be 6.8 percent ad valorem. The applicable subheading for the eraser will be 4016.92.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of vulcanized rubber, other than hard rubber, erasers. The rate of duty will be 4.2 percent ad valorem. The applicable subheading for the dolls will be 9502.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings and parts and accessories thereof, other, not over 33 cm in height. The rate of duty will be 12 percent ad valorem. The applicable subheading for the pencil sharpener will be 8214.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of cutlery ... paper knives, letter openers, erasing knives, pencil sharpeners (nonmechanical). The rate of duty will be 0.4 cents each plus 6.1 percent ad valorem. The applicable subheading for the pencils 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. The applicable subheading for the cat will be 9503.49.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, toys representing animals or non-human creatures, other. The rate of duty will be 6.8 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

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