The tariff classification of a stationery kit from Taiwan

NY D82271 September 25, 1998 CLA-2-96:RR:NC:MM:113 D82271 CATEGORY: Classification TARIFF NO.: 9609.10.0000; 9608.20.0000; 9017.80.0000; 8308.90.9000; 8212.10.0000; 4202.12.2025; 4016.92.0000; 3926.10.0000 Ms. Lauren Hong The Disney Store, Inc. 101 North Brand Boulevard, Suite 1000 Glendale, CA 91203-2671 RE: The tariff classification of a stationery kit from Taiwan Dear Ms. Hong: In your letter dated August 24, 1998, you requested a tariff classification ruling. The merchandise is the Simba School Supply Activity Case. It consists of 2 pencils, 9 felt tipped markers, 1 plastic ruler, 1 plastic clip, 1 pencil sharpener, 1 eraser, and 1 pair of plastic scissors stored in a molded plastic carrying case with a handle. The kit is designed for use by children and is decorated with Simba characters. For classification purposes, each component will be treated individually. You do not specify whether the eraser is made of plastic or rubber. The clip has plastic jaws operated by a metal spring. The scissors are made entirely of plastic. 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 markers will be 9608.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for felt tipped and other porous-tipped pens and markers. The rate of duty will be 4.8 percent ad valorem. The applicable subheading for the ruler will be 9017.80.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for instruments for measuring length, for use in the hand, other instruments. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the clip will be 8308.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for clasps, frames with clasps, buckles, buckle clasps, hooks, eyes, eyelets and the like and parts thereof of base metal...other, other. The rate of duty will be 3.2 percent ad valorem. The applicable subheading for the sharpener will be 8214.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for paper knives...pencil sharpeners (nonmechanical) and blades and other parts thereof. The rate of duty will be 0.3 cents each plus 4.6 percent ad valorem. The applicable subheading for the carrying case will be 4202.12.2025, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases...briefcases, school satchels, and similar containers, with outer surface of plastics, structured, rigid on all sides, other. The rate of duty will be 20 percent ad valorem. The applicable subheading for the eraser, if made of rubber, 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 eraser, if made of plastic, will be 3926.10.0000, Harmonized Tariff Schedule of the United States(HTS), which provides for other articles of plastics...office or school supplies. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the scissors will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics...office or school supplies. The rate of duty will be 5.3 percent ad valorem. 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 James Smyth at 212-466-2084. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division