B87019 B8 Ruling Active

The tariff classification of a carrying case, a memo pad, a ruler, an eraser and a pencil from Taiwan, Hong Kong and/or China.

Issued July 9, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9017.80.0000, 4016.92.0000, 9609.10.0000, 4202.19.0000, 4820.10.2020

Headings: 4202, 4016, 4820, 9017, 9609

Product description

Although you have described the items as a set, for classification purposes the items are not considered to be a set. Each item will stand on its own merit.

CBP rationale

The applicable subheading for the carrying case will be 4202.19.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, attache cases, briefcases, school satchels and similar containers, other, other. The applicable subheading for the memo pad will be 4820.10.2020, HTS, which provides for memorandum pads, letter pads and similar articles, of paper or paperboard. The applicable subheading for the ruler will be 9017.80.0000, HTS, which provides for instruments for measuring length for use in the hand. The applicable subheading for the eraser if of rubber will be 4016.92.0000, HTS, which provides for other articles of vulcanized rubber other than hard rubber. The applicable subheading for the pencil will be 9609.10.0000, HTS, which provides for pencils and crayon, with leads encased in a rigid sheath.

Full text

NY B87019 July 9, 1997 CLA-2-42:RR:NC:TA:341 B87019 CATEGORY: Classification TARIFF NO.: 4202.19.0000; 4820.10.2020; 9017.80.0000; 4016.92.0000; 9609.10.0000 Ms. Susan Park Impact, Inc. A Subsidiary of ERO Industries 1515 North Federal Hwy. - Suite 208 Boca Raton, FL 33432 RE: The tariff classification of a carrying case, a memo pad, a ruler, an eraser and a pencil from Taiwan, Hong Kong and/or China. Dear Ms. Park: In your letter dated June 18, 1997, you requested a tariff classification ruling. The sample submitted, no style number indicated, described as a "school case set, consists of an aluminum carrying case measuring approximately 7 1/2" x 6 1/4" x 3 1/2", a memo pad, a plastic ruler, an eraser and a pencil. Although you have described the items as a set, for classification purposes the items are not considered to be a set. Each item will stand on its own merit. The applicable subheading for the carrying case will be 4202.19.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, attache cases, briefcases, school satchels and similar containers, other, other. The rate of duty will be 20 percent ad valorem. The applicable subheading for the memo pad will be 4820.10.2020, HTS, which provides for memorandum pads, letter pads and similar articles, of paper or paperboard. The rate of duty will be 2.8 percent ad valorem. The applicable subheading for the ruler will be 9017.80.0000, HTS, which provides for instruments for measuring length for use in the hand. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the eraser if of rubber will be 4016.92.0000, 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 pencil will be 9609.10.0000, HTS, which provides for pencils and crayon, with leads encased in a rigid sheath. The rate of duty will be 14 cents per gross plus 4.3 percent ad valorem. Pencils from China may be subject to anti-dumping duties. Before importation, we suggest you contact: Office of Antidumping Investigations Import Administration International Trade Administration U.S. Department of Commerce 14th Street and Constitution Avenue N.W. Washington, DC 20230 This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kevin Gorman at 212-466-5893. Sincerely, Paul K. Schwartz Chief, Textiles & Apparel Branch National Commodity Specialist Division

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