897533 89 Ruling Active

The tariff classification of a stationery kit from Taiwan, Hong Kong and China

Issued May 11, 1994 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9609.10.0000

Headings: 9609

Product description

The tariff classification of a stationery kit from Taiwan, Hong Kong and China

CBP rationale

The applicable subheading for the set 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 897533 May 11, 1994 CLA-2-96:S:N:N3:113 897533 CATEGORY: Classification TARIFF NO.: 9609.10.0000 Ms. Cindy Geisenheimer Impact International, Inc. 1515 N. Federal Highway, Suite 208 Boca Raton, FL 33432 RE: The tariff classification of a stationery kit from Taiwan, Hong Kong and China Dear Ms. Geisenheimer: In your letter dated April 25, 1994, you requested a tariff classification ruling. The merchandise is the X-Mentm Value Pack, item number 3885. It is an assortment of children's school supplies, packaged for retail sale. The assortment contains 2 portfolios, 1 notebook, 1 memo pad, 3 pencils, 1 pencil pouch, 1 six-inch ruler, 1 eraser and 1 sharpener. For classification purposes, it is the opinion of this office that this item is a set without an essential character. The applicable subheading for the set 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 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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