The tariff classification of “School Accessory Assortment” from China.

NY G89058 April 13, 2001 CLA-2-42:RR:NC:TA:341 G89058 CATEGORY: Classification TARIFF NO.: 4202.32.2000; 8205.59.5560; 8305.20.0000; 8470.10.0040; 9608.20.0000; 3919.10.2030; 9608.10.0000 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of “School Accessory Assortment” from China. Dear Ms. Aldinger: In your letter dated March 30, 2001, you requested a tariff classification ruling. The sample submitted with your request is identified as “Rite Aid” item #996962, “School Accessory Assortment”. The assortment includes five items. Each item has a functional purpose. Each item is designed to be attached to a bookbag /backpack. The items are: Item 21000 contains a mini stapler with staples and a clear PVC sheeting coin purse. Item 21013 contain a mini calculator and a clear PVC sheeting coin purse. Item 21011 contains a set of three mini felt tipped markers. Item 21007 contains a mini tape dispenser with spare tape and a clear PVC sheeting coin purse. Item 21002 contain 3-mini ballpoint pens with a clear PVC pouch similar to a comb pouch. Although each of the above items are blistered packed for retail sale, for classification purposes each item will be separately classified. The applicable subheading for the coin purses and pouch 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 plastic, other. The rate of duty will be 20 percent ad valorem. The applicable subheading for the stapler will be 8205.59.5560, HTS, which provides for other handtools not elsewhere specified or included and base metal parts thereof… of iron or steel. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the staples will be 8305.20.0000, HTS, which provides for staples in strips, of base metal. The rate of duty will be Free. The applicable for the calculator will be 8470.10.0040, HTS, which provides for electronic calculators capable of operation without an external source of power. The rate of duty will be Free. The applicable subheading for the felt markers will be 9608.20.0000, HTS, which provides for felt tipped pens and other porous-tipped pens and markers. The rate of duty will be 4 percent ad valorem. The applicable subheading for the tape dispenser/tape will be 3919.10.2030, HTS, which provides for self-adhesive plates, sheets, film, tape, strip and other flat shapes of plastics, in rolls… transparent tape not exceeding 55 meters in length, not exceeding 5 centimeters in width. The rate of duty will be 5.8 percent ad valorem. The applicable subheading for the ballpoint pens will be 9608.10.0000, HTS, which provides for ballpoint pens. The rate of duty will be 0.8 cents each plus 5.4 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 Kevin Gorman at 212-637-7091. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division