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NY 877393

August 21, 1992

CLA-2-96:S:N:N1:113 877393


TARIFF NO.: 9609.90.8000; 4202.92.4500

Ms. Mona Webster
Target Stores
33 South Sixth Street
P.O. Box 1392
Minneapolis, MN 55440-1392

RE: The tariff classification of Style 4550 Fun Art Set from Taiwan

Dear Ms. Webster:

In your letter dated July 29, 1992, you requested a tariff classification ruling.

The merchandise is the Style 4550 Fun Art Set, which consists of 4 markers, 3 crayons, a stencil ruler, a pencil, a mini-heart paint set, color stickers and 3 pieces of paper contained in a two-handled vinyl bag. Since the bag is not a fitted container, it is separately classifiable from its contents.

The applicable subheading for the Fun Art Set, exclusive of the bag, will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils, ... crayons, other. The rate of duty will be 5.5 cents per gross [pieces] plus 3.4 percent ad valorem. Each item in the set counts as one piece in adding up the gross for the specific rate of duty.

The applicable subheading for the vinyl bag 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 plastic sheeting, other. The rate of duty will be 20 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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