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NY C85387

April 3, 1998

CLA-2-82:RR:NC:1:115 C85387


TARIFF NO.: 8214.10.0000; 9503.90.0045

Mr. Mauricio Hodgson
5448 Hoffner Avenue, Suite 403
Orlando, Florida 32812

RE: The tariff classification of pencil sharpeners and microscope kits from China

Dear Mr. Hodgson:

In your letter dated March 9, 1998,on behalf of Action Products International, Inc., you requested a tariff classification ruling.

The microscope kit is described in your ruling request as D.I.Y. (Do It Yourself) Microscope Kit Item No. 12111 (catalog page 28). The die cast metal pencil sharpeners come in 4 different styles, as follows:

"F-14 Tomcat" -- Item No. 40233 (catalog page 58) "Shuttle on Pad" -- Item No. 40354 (catalog page 59) "Space Shuttle" -- Item No. 40356 (catalog page 59) "Locomotive"-- Item No. 40359 (catalog page 59)

The applicable subheading for the microscope kit will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: other toys and models. The rate of duty will be Free.

The applicable subheading for the pencil sharpeners will be 8214.l0.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of cutlery: Pencil sharpeners (nonmechanical) and blades and other parts thereof. The rate of duty will be 0.3 cents each plus 4.6 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 Melvyn Birnbaum at 212-466-5487.


Robert B. Swierupski

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