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NY J84936

June 4, 2003

CLA-2-48:RR:NC:SP:234 J84936


TARIFF NO.: 4820.10.2050; 4820.10.2020; 9608.10.0000; 9609.10.0000; 3926.10.0000; 4016.92.0000; 4202.12.2035

Mr. David Engel
American Studio Designs, Ltd.
12 Havemeyer Place
Greenwich, CT 06830

RE: The tariff classification of stationery accessories with a plastic portfolio, from China.

Dear Mr. Engel:

In your letter dated May 19, 2003, you requested a tariff classification ruling.

A sample identified as a #61407 “School Tools Set” was submitted for our examination. It consists of a number of items shrink wrapped together for retail sale. Although most of the items relate to writing activity, there is a plastic portfolio that is generic in nature, not fitted for a particular purpose, and suitable for miscellaneous, independent use. For that reason, the items comprising product #61407 will not be considered “goods put up in sets for retail sale” for tariff purposes, and will therefore be classified separately. The individual items are listed below, each followed by its applicable subheading in the Harmonized Tariff Schedule of the United States (HTS), duty rate, and tariff description.

A 6” x 8¼” spiral-bound notebook containing blank, ruled pages. 4820.10.2050/ 0.4%. (Notebooks of paper or paperboard)

A 4¼” x 5½” paper note pad. 4820.10.2020/ 0.4%. (Memorandum pads, letter pads and similar articles, of paper or paperboard)

A ballpoint pen. 9608.10.0000/ 0.8 cents each + 5.4%. (Ball point pens)

3 pencils. 9609.10.0000/ 14 cents per gross + 4.3%. (Pencils and crayons, with leads encased in a wooden sheath.) [Note: The pencils may be subject to antidumping duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W., Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification rulings issued by Customs.]

An eraser. If of plastics: 3926.10.0000/ 5.3%. (Other articles of plasticsoffice or school supplies.) Or, if of rubber: 4016.92.0000/ 4.2%. (Other articles of vulcanized rubber other than hard rubbererasers.)

A 2¼” x 7¼” x ¾”(H) molded-plastic pencil box with a removable lid. 3926.10.0000/ 5.3%. (Other articles of plasticsoffice or school supplies)

A 9¼” x 13” x 1¼” zippered portfolio made of polypropylene plastic sheeting. The interior is completely empty, without any dividers, fittings or the like. 4202.12.2035/ 20%. (Other attaché cases, briefcases, and similar containers with outer surface of plastics)

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 Carl Abramowitz at 646-733-3037.


Robert B. Swierupski

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