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The tariff classification of a backpack, crayons, markers, color pencils and a paper pad from Hong Kong Dear Ms. Massey:
Issued April 7, 2006 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardM8 M80732 (April 7, 2006)
Tariff classification
HTS codes: 9608.20.0000, 9609.90.8000, 9609.10.0000, 4820.10.2020, 4202.92.4500
Product description
Item # ABBP-38 consists of a backpack that contains crayons, markers, color pencils and a paper pad. Although the article will be presented packed ready for sale as a set, it is not considered a set for tariff purposes. The backpack is wholly of polyvinyl chloride (PVC) plastic sheeting. It is designed and principally used for the storage, protection and organization of clothing and other personal accessories during travel. It is designed for repetitive reuse subsequent to initial retail sale and is not of a kind normally used as packing for articles such as those it now contains.
CBP rationale
The applicable subheading for the backpack of item #ABBP-38 will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sport and similar bags, with outer surface of sheeting of plastic or of plastic sheeting, other. The applicable subheading for the markers of item #ABBP-38 will be 9608.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for felt tipped and other porous-tipped pens and markers. The applicable subheading for the crayons of item #ABBP-38 will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pencils…crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors’ chalks: other: other. The applicable subheading for the color pencils of item #ABBP-38 will be 9609.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pencils (other than those 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 paper pad of item #ABBP-38 will be 4820.10.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for memorandum pads, letter pads, and similar articles, of paper or paperboard.
Full text
NY M80732 April 7, 2006 CLA-2-42:RR:NC:3:341 M80732 CATEGORY: Classification TARIFF NO.: 4202.92.4500, 4820.10.2020, 9609.10.0000, 9608.20.0000, 9609.90.8000, Ms. Yolanda S. Massey Michaels® 8000 Bent Branch Drive Irving, TX 75063 RE: The tariff classification of a backpack, crayons, markers, color pencils and a paper pad from Hong Kong Dear Ms. Massey: In your letter dated March 1, 2006 you requested a tariff classification ruling. Item # ABBP-38 consists of a backpack that contains crayons, markers, color pencils and a paper pad. Although the article will be presented packed ready for sale as a set, it is not considered a set for tariff purposes. The backpack is wholly of polyvinyl chloride (PVC) plastic sheeting. It is designed and principally used for the storage, protection and organization of clothing and other personal accessories during travel. It is designed for repetitive reuse subsequent to initial retail sale and is not of a kind normally used as packing for articles such as those it now contains. The applicable subheading for the backpack of item #ABBP-38 will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sport and similar bags, with outer surface of sheeting of plastic or of plastic sheeting, other. The rate of duty will be 20 percent ad valorem. The applicable subheading for the markers of item #ABBP-38 will be 9608.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for felt tipped and other porous-tipped pens and markers. The rate of duty will be 4% ad valorem. The applicable subheading for the crayons of item #ABBP-38 will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pencils…crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors’ chalks: other: other. The rate of duty will be free. The applicable subheading for the color pencils of item #ABBP-38 will be 9609.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pencils (other than those 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¢/gross + 4.3% ad valorem. The applicable subheading for the paper pad of item #ABBP-38 will be 4820.10.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for memorandum pads, letter pads, and similar articles, of paper or paperboard. 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 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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