D82009 D8 Ruling Active

The tariff classification of a carrying bag, crayons, alphabet flash cards and a coloring book from Taiwan.

Issued September 17, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.92.4500, 4903.00.0000, 9609.90.8000, 4911.99.6000

Headings: 4202, 4911, 4903, 9609

Product description

The bag measures approximately 7" x 5 1/2" x 2 1/2" with a zippered closure and self fabric carrying handle. Placed within the bag are eight crayons, 26 alphabet flash cards and one coloring book. For classification purposes the items are not considered to be a set. Each item will be classified separately. Your samples are being returned as you requested.

CBP rationale

The applicable subheading for the carrying bag of embossed PVC plastic will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of sheeting of plastic or of textile materials, other. The applicable subheading for the crayons will be 9609.90.8000, HTS, which provides for pencils, crayons, other, other. The applicable subheading for flash cards will be 4911.99.6000, HTS, which provides for other (than certain enumerated printed matter): printed on paper in whole or in part by a lithographic process. The applicable subheading for the coloring book will be 4903.00.0000, HTS, which provides for children's picture, drawing or coloring books.

Full text

NY D82009 September 17, 1998 CLA-2-42:RR:NC:TA:341 D82009 CATEGORY: Classification TARIFF NO.: 4202.92.4500; 9609.90.8000; 4911.99.6000; 4903.00.0000 Ms. Lauren E. Hong The Disney Store, Inc. 101 North Brand Blvd., Suite 1000 Glendale, CA 91203-2671 RE: The tariff classification of a carrying bag, crayons, alphabet flash cards and a coloring book from Taiwan. Dear Ms. Hong: In your letter dated August 31, 1998, you requested a classification ruling. The sample submitted, identified as an "Activity Tote", consists of a zippered carrying bag manufactured with an outer surface of embossed PVC (imitation nylon) with a textile inner lining. The bag measures approximately 7" x 5 1/2" x 2 1/2" with a zippered closure and self fabric carrying handle. Placed within the bag are eight crayons, 26 alphabet flash cards and one coloring book. For classification purposes the items are not considered to be a set. Each item will be classified separately. Your samples are being returned as you requested. The applicable subheading for the carrying bag of embossed PVC plastic will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of sheeting of plastic or of textile materials, other. The duty rate will be 20 percent ad valorem. The applicable subheading for the crayons will be 9609.90.8000, HTS, which provides for pencils, crayons, other, other. The duty rate will be 1.1 cent per gross plus 0.7 percent ad valorem. The applicable subheading for flash cards will be 4911.99.6000, HTS, which provides for other (than certain enumerated printed matter): printed on paper in whole or in part by a lithographic process. The duty rate will be 0.2 percent ad valorem. The applicable subheading for the coloring book will be 4903.00.0000, HTS, which provides for children's picture, drawing or coloring books. The duty rate will be Free. 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, Robert B. Swierupski Director, National Commodity Specialist Division

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