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NY F89766

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August 2, 2000

CLA-2-39:RR:NC:SP:221 F89766

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.10.0000; 4016.92.0000; 4911.91.4040; 9609.10.0000

Mr. Robert R. Siffring
Oriental Trading Company, Inc.
4206 South 108th Street
Omaha, NE 68137

RE: The tariff classification of a pencil, eraser and stickers from Taiwan.

Dear Mr. Siffring:

In your letter dated July 6, 2000, you requested a tariff classification ruling.

The samples provided with your letter consist of a pencil, three erasers and paper stickers packaged in a polybag. The erasers and stickers are in the shape of fish while the pencil is decorated with a fish motif design.

The applicable subheading for the pencil will be 9609.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils (other than those pencils of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors’ chalkspencils 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.

The applicable subheading for the stickers will be 4911.91.4040, HTS, which provides for other printed pictures, designs and photographs. The rate of duty will be 1.2 percent ad valorem.

The applicable subheading for the erasers, if composed of rubber, will be 4016.92.0000, HTS, which provides for other articles of vulcanized rubber other than hard rubber, erasers. The rate of duty will be 4.2 percent ad valorem.

The applicable subheading for the erasers, if composed of plastics, will be 3926.10.0000, HTS, which provides for other articles of plastics, office or school supplies. The rate of duty will be 5.3 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 Joan Mazzola at 212-637-7034.

Sincerely,

Robert B. Swierupski
Director,

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See also:

• Tariff No.: 3926.10.00 - Office or school supplies, of plastics
• Tariff No.: 4016.92.00 - Erasers, of noncellular vulcanized rubber other than hard rubber
• Tariff No.: 4911.91.40 - Pictures, designs and photographs, excluding lithographs on paper or paperboard, printed not over 20 years at time of importation
• Tariff No.: 9609.10.00 - Pencils & crayons, with leads encased in a rigid sheath