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NY I86162

October 1, 2002

CLA-2-96:RR:NC:SP:221 I86162


TARIFF NO.: 9609.90.8000; 3506.10.5000; 3926.10.0000; 4202.92.4500

Mr. Joseph R. Hoffacker
Barthco Trade Consultants
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of the “Crayon Back Pack” (Item #12913) from China.

Dear Mr. Hoffacker:

In your letter dated September 9, 2003, on behalf of Big Lots Stores, you requested a tariff classification ruling.

A sample was provided with your letter. The Crayon Back Pack consists of 16 standard size crayons, 8 jumbo crayons, 4 sticks of sidewalk chalk, 1 glue stick and scissors composed entirely of plastic. These items are packaged in a child backpack that is composed of polyvinyl chloride sheeting. The backpack is not specially shaped or fitted for these articles and numerous additional items can be placed in the backpack. As you requested, the sample is being returned.

The applicable subheading for the crayons and chalk will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils (other than those of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailor’s chalksother: other. The rate of duty will be free.

The applicable subheading for the glue stick will be 3506.10.5000, HTS, which provides for: other products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg. The rate of duty will be 2.1 percent ad valorem.

The applicable subheading for the plastic scissors 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.

The applicable subheading for the back pack will be 4202.92.4500, HTS, which provides for travel, sports and similar bags, with outer surface of sheeting of plastic, other. The rate of duty will be 20 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 646-733-3023.


Robert B. Swierupski

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