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NY E86712

September 23, 1999

CLA-2-73:RR:NC:N1:113 E86712


TARIFF NO.: 7326.20.0050; 9609.10.0000

Mr. Tom Paciaffi
Coronet Brokers Corporation
P.O. Box 300764
Cargo Building 80
John F. Kennedy International Airport
Jamaica, NY 11430-0764

RE: The tariff classification of a key ring and stationery kit from China

Dear Mr. Paciaffi:

In your letter dated September 3, 1999, on behalf of Pyramid Accessories, Inc., you requested a tariff classification ruling.

The samples you submitted are a key ring and two stationery kits designed for children. Attached to the split metal key ring is a mini notebook with blank paper and a snap closure. The first stationery kit consists of 12 sheets of paper, 1 sheet of stickers, 1 rubber eraser, 1 pencil sharpener, and 6 pencils stored in a flimsy plastic tube that is decorated with pictures of soccer balls. The second stationery kit includes a metal pencil case with a hinged lid and an inner tray, 4 pencils, 1 plastic ruler, 1 eraser, and 1 pencil sharpener. This kit is decorated with pictures of fish, and all components fit inside the pencil case.

The applicable subheading for the key ring will be 7326.20.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, articles of iron or steel wire, other. The rate of duty will be 3.9 percent ad valorem.

The applicable subheading for the tubed stationery kit with soccer theme will be 9609.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils and crayons, with leads encased in a rigid sheath. The rate of duty will be 14 cents per gross plus 4.3 percent ad valorem.

We are unable to provide you with the classification of the pencil case stationery kit without additional information. Please specify the precise type of metal that the pencil case is made from, i.e. steel, tinplate, aluminum, etc.

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 James Smyth at 212-637-7008.


Robert B. Swierupski

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