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The tariff classification of the “Easter Purse and Stationery Set” from Hong Kong.
Issued November 20, 2000 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardG8 G84260 (November 20, 2000)
Tariff classification
HTS codes: 4202.32.2000, 8214.10.0000, 4016.92.0000, 9609.10.0000, 3926.10.0000, 4823.51.0080
Product description
The Easter Purse Stationery Set consists of 4 color pencils, an eraser, pencil sharpener, vinyl purse and a plastic card holder with paper.
CBP rationale
The applicable subheading for the vinyl purse and plastic card holder will be 4202.32.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of sheeting of plastic, other. The applicable subheading for the color pencils will be 9609.10.0000, HTS, which provides for pencils (other than those pencils of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors’ chalks…pencils and crayons, with leads encased in a rigid sheath. The applicable subheading for the loose stationery sheets will be 4823.51.0080, HTS, which provides for other (than certain enumerated) paper, cut to size or shape, of a kind used for writing, printing or other graphic purposes: printed, embossed or perforated. The applicable subheading for the pencil sharpener will be 8214.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for paper knives, letter openers, erasing knives, pencil sharpeners (nonmechanical) and blades and other parts thereof. The applicable subheading for the eraser, if composed of rubber, will be 4016.92.0000, which provides for other articles of vulcanized rubber other than hard rubber, erasers. The applicable subheading for the eraser, if composed of plastic, will be 3926.10.0000, HTS, which provides for other articles of plastics, office or school supplies.
Full text
NY G84260 November 20, 2000 CLA-2-96:RR:NC:SP:221 G84260 CATEGORY: Classification TARIFF NO.: 3926.10.0000; 4016.92.0000; 4202.32.2000; 4823.51.0080; 8214.10.0000; 9609.10.0000 Mr. Thomas C. Hoke Toy State Industrial Ltd. 17 South Avenue, Suite 5 Natick, MA 01760 RE: The tariff classification of the “Easter Purse and Stationery Set” from Hong Kong. Dear Mr. Hoke: In your letter dated November 6, 2000, you requested a tariff classification ruling. A sample was provided with your letter. The Easter Purse Stationery Set consists of 4 color pencils, an eraser, pencil sharpener, vinyl purse and a plastic card holder with paper. The applicable subheading for the vinyl purse and plastic card holder will be 4202.32.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of sheeting of plastic, other. The rate of duty will be 20 percent ad valorem. The applicable subheading for the color pencils will be 9609.10.0000, HTS, which provides for pencils (other than those pencils of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors’ chalks…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 loose stationery sheets will be 4823.51.0080, HTS, which provides for other (than certain enumerated) paper, cut to size or shape, of a kind used for writing, printing or other graphic purposes: printed, embossed or perforated. The rate of duty will be 1.2 percent ad valorem. The applicable subheading for the pencil sharpener will be 8214.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for paper knives, letter openers, erasing knives, pencil sharpeners (nonmechanical) and blades and other parts thereof. The rate of duty will be 0.3 cents each plus 4.2 percent ad valorem. The applicable subheading for the eraser, if composed of rubber, will be 4016.92.0000, 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 composed of plastic, 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. 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 Joan Mazzola at 212-637-7034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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