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The tariff classification of a backpack with accessories from China.
Issued April 25, 2000 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardF8 F85751 (April 25, 2000)
Tariff classification
HTS codes: 8214.10.0000, 3926.10.0000, 9503.41.0010, 4820.10.2020, 4202.92.4500, 9017.20.8080
Product description
It consists of the following items: Utility travel pouch of clear polyvinyl chloride (PVC) plastic. Plastic ruler Pencil sharpener Plastic erasers Note pad Miniature stuffed animal All of the above items are contained in a backpack of polyvinyl chloride (PVC) plastic sheeting. For classification purposes, the items are not considered to be a kit. Each item will be separately classified. We are unable to issue a classification ruling for the pencils and trading card. Your request for a classification ruling should include an actual sample of the items in condition as being imported.
CBP rationale
The applicable subheading for the backpack and travel pouch 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 plastic ruler will be 9017.20.8080, HTS, which provides for “other instruments for measuring length, for use in the hand”. The applicable subheading for the pencil sharpener will be 8214.10.0000, HTS, which provides for pencil sharpeners (non-mechanical). The applicable subheading for the plastic erasers will be 3926.10.0000, HTS, which provides for other articles of plastics… office or school supplies. The applicable subheading for the note 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 stuffed animal will be 9503.41.0010, HTS, which provides for stuffed toys representing animals or non-human creatures.
Full text
NY F85751 April 25, 2000 CLA-2-42:RR:NC:TA:341 F85751 CATEGORY: Classification TARIFF NO.: 4202.92.4500; 9017.20.8080; 8214.10.0000; 3926.10.0000; 4820.10.2020; 9503.41.0010 Ms. Joan Cirasola Micra Co. 167-14 146th Road Jamaica, NY 11434 RE: The tariff classification of a backpack with accessories from China. Dear Ms. Cirasola: In your letter dated February 28, 2000, on behalf of Ebellies.com D/B/A Seltzer Marketing Co, Inc., you requested a tariff classification ruling for a backpack with accessories. The sample submitted is identified as a “Stuffed Mini Backpack Purse”, #902. It consists of the following items: Utility travel pouch of clear polyvinyl chloride (PVC) plastic. Plastic ruler Pencil sharpener Plastic erasers Note pad Miniature stuffed animal All of the above items are contained in a backpack of polyvinyl chloride (PVC) plastic sheeting. For classification purposes, the items are not considered to be a kit. Each item will be separately classified. We are unable to issue a classification ruling for the pencils and trading card. Your request for a classification ruling should include an actual sample of the items in condition as being imported. The applicable subheading for the backpack and travel pouch 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 plastic ruler will be 9017.20.8080, HTS, which provides for “other instruments for measuring length, for use in the hand”. The rate of duty will be 4.6 percent ad valorem. The applicable subheading for the pencil sharpener will be 8214.10.0000, HTS, which provides for pencil sharpeners (non-mechanical). The rate of duty will be 0.3 cents each plus 4.2 percent ad valorem. The applicable subheading for the plastic erasers will be 3926.10.0000, 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 note 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 1.6 percent ad valorem. The applicable subheading for the stuffed animal will be 9503.41.0010, HTS, which provides for stuffed toys representing animals or non-human creatures. The rate of duty 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 212-637-7091. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
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The tariff classification and marking of adhesive tape with dispensers
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