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NY 800116

July 29, 1994

CLA-2-39:S:N:N6:221 800116


TARIFF NO.: 3926.10.0000

Ms. Cindy Geisenheimer
Impact, Inc.
1515 N. Federal Highway, Suite 208
Boca Raton, Florida 33432

RE: The tariff classification of "The Lion King" desk set fromTaiwan, Hong Kong or China.

Dear Ms. Geisenheimer:

In your letter dated July 14, 1994, you requested a tariff classification ruling.

The Lion King desk set (item number 3382) consists of three pencils, a pencil sharpener, an eraser, a six inch ruler and a plastic desk-top holder, packaged together for retail sale. Cartoon characters are displayed on the holder and the items within it. The articles comprise a set, with the essential character imparted by the holder.

The applicable subheading for the desk set will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics...office or school supplies. The rate of duty will be 5.3 percent ad valorem.

Importations of this product might be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a trademark, tradename or copyright registered with the United States Customs Service.

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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