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NY 881134

December 16, 1992

CLA-2-96:S:N:N3:113 881134


TARIFF NO.: 9608.10.0000

Ms. Gayle Pike
Charles M. Schayer & Co.
3839 Newport Street
Denver, CO 80207

RE: The tariff classification of stationery kits from Taiwan

Dear Ms. Pike:

In your letter dated December 1, 1992, on behalf of Deus Corporation, you requested a tariff classification ruling.

The merchandise consists of two stationery kits, the Stationery Smart House and the Stationery Motorcycle. The kits are so designed that the various items are concealed within, or are designed to appear to be part of, the House or the Motorcycle. Each kit contains a variety of items, such as pens, erasers, pencil sharpeners, pads, etc., involved in the specific function of writing correspondence. In the Motorcycle, the pen is designed to look like a motorcycle's exhaust pipe. One of the wheels is a memo pad holder. Pins, clips and other accessories are contained in specially designed areas of the motorcycle body. In the House, the pen is a lamp post, the chimney contains a ruler, and each of the windows opens to reveal another accessory. Each of these accessories would count as one piece in the set; the holder would also count as one piece.

The applicable subheading for the kits will be 9608.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for ball point pens. The rate of duty will be 0.8 cents each [piece] plus 5.4 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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