E84431 E8 Ruling Active

The tariff classification of a stationery set from China

Issued July 20, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9609.90.8000, 3916.20.0090, 9503.90.0045, 9608.10.0000, 4202.92.4500

Headings: 4202, 9503, 3916, 9608, 9609

Product description

The item is a plastic, cylindrical tote, 11 inches [27.5 cm.] tall and 3 3/8 inches [8.5 cm.] in diameter. It is a clear, polyvinyl chloride (PVC) carrying case, manufactured into three sections. It is not shaped nor fitted for any particular article or set of articles, and is designed to contain personal property and/or effects while travelling. The tote has PVC tubular piping and stitched seams. The case contains 8 markers, 2 small, plastic stencils, 10 crayons, and 1 rod-shaped PVC eraser. Each item will be classified separately.

CBP rationale

The applicable subheading for the tote 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, other. The applicable subheading for the markers will be 9608.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for felt tipped and other porous-tipped pens and markers. The applicable subheading for the stencils will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys and models. The applicable subheading for the crayons will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils (other than those pencils of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks or tailors’ chalks, other. The applicable subheading for the rod-shaped, PVC eraser will be 3916.20.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for monofilament of which any cross- sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics, of polyvinyl chloride, other.

Full text

NY E84431 July 20, 1999 CLA-2-96:RR:NC:N1:113 E84431 CATEGORY: Classification TARIFF NO.: 4202.92.4500; 9503.90.0045; 3916.20.0090; 9608.10.0000; 9609.90.8000 Ms. Lauren E. Hong The Disney Store 101 North Brand Boulevard, Suite 1000 Glendale, CA 91203-2671 RE: The tariff classification of a stationery set from China Dear Ms. Hong: In your letter dated July 1, 1999, you requested a tariff classification ruling. The sample you provided is the Tarzan Zipper Tower Tote. The item is a plastic, cylindrical tote, 11 inches [27.5 cm.] tall and 3 3/8 inches [8.5 cm.] in diameter. It is a clear, polyvinyl chloride (PVC) carrying case, manufactured into three sections. It is not shaped nor fitted for any particular article or set of articles, and is designed to contain personal property and/or effects while travelling. The tote has PVC tubular piping and stitched seams. The case contains 8 markers, 2 small, plastic stencils, 10 crayons, and 1 rod-shaped PVC eraser. Each item will be classified separately. The applicable subheading for the tote 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, other. The rate of duty will be 20 percent ad valorem. The applicable subheading for the markers will be 9608.10.0000, 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 percent ad valorem. The applicable subheading for the stencils will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys and models. The rate of duty will be free. The applicable subheading for the crayons will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils (other than those pencils of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks or tailors’ chalks, other. The rate of duty will be free. The applicable subheading for the rod-shaped, PVC eraser will be 3916.20.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for monofilament of which any cross- sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics, of polyvinyl chloride, other. The rate of duty will be 5.8 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 212-637-7008. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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