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NY K85840

May 13, 2004
CLA-2-42:RR:NC:TA:341 K85840


TARIFF NO.: 4202.92.4500; 9609.10.0000; 4016.92.0000; 3926.10.0000; 9017.80.0000; 8214.10.0000; 4820.10.2020; 4911.91.2040

Mr. Daniel Shapiro
Tompkins & Davidson, LLP
Counselors At Law
One Astor Plaza
1515 Broadway
New York, NY 10036-8901

RE: Amendment to NY Ruling K84956 dated April 30, 2004.

Dear Mr. Shapiro:

In your letter dated May 5, 2004, on behalf of Tara Toy Corp., you requested an amendment of classification ruling NY K84956 that was issued to you on April 30, 2004 from this office. You have brought to our attention that the wrong country of origin was submitted by your office for items 1 and 2, the lead pencil and colored pencils.

In the origin ruling NY K84956, the country of origin listed for items 1 and 2, the pencils were listed as China subject to antidumping duties. The correct country of origin for the pencils should read Taiwan not subject to antidumping duties. All other information in the original letter remains the same.

The items at issue are school supplies with purse from China and pencils from Taiwan.

A sample of item 33091, “Barbie Pencil Pouch Purse” has been submitted. Item 33091 consists of:

1. One full size number two lead pencil
2. Two miniature colored pencils
3. One eraser (of rubber or plastic)
4. One plastic 15 centimeter ruler
5. One pencil sharpener of plastic
6. One “Doodle Pad”, 3” x 4” blank, adhesive bound pad 7. One sheet of assorted design “Barbie” plastic coated paper stickers

The above articles are packed in plastic packer tray and inserted within a zippered purse type-carrying bag of clear Polyvinyl Chloride (PVC) sheeting of plastic. The plastic sheeting measures approximately 8 MIL thick. The zipper closure is of nylon coil with metal stops and pull. The bag has double carrying handles of tubular plastic that has a strip of colored plastic inserted within the core. The zippered purse also has three holes punched along the bottom edge that enable tit to be carried within a ring binder. The zippered bag measures approximately 9 ¾” across and 6” deep. It is not specially shaped or fitted for a particular article or set of articles and is a generic carrying bag designed to provide storage, protection, organization and portability for the personal property contained within. The sample will be returned as requested.

Item 33091 will be presented packed ready for retail sale as a set. You have characterized it as a ‘stationery set”. However, the combination is not a stationery set consisting of writing papers and envelopes as a ‘stationery set” is commonly known to contain. Although the pencils, eraser, ruler, sharpener and pad can be described as school supplies, the sheet of plastic coated stickers has no association with the school supplies. Therefore item 33091 is not considered a set as provided by General Rule of Interpretation 3(b) and each component will be separately classified.

The applicable subheading for the zippered travel purse of plastic sheeting will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides, in part, for travel, sport and similar bags, with outer surface of textile materials or of a sheeting of plastic, other. The rate of duty will be 20 percent ad valorem

The applicable subheading for the lead and colored pencils will be 9609.10.0000, HTS, which provides for pencils and crayons, with leads encased in a rigid sheath. The rate of duty will be 14 cents/gross plus 4.3 percent ad valorem.

The applicable subheading for the eraser, if of plastic, 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 eraser, if 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 ruler will be 9017.80.0000, HTS, which provides for instruments for measuring length, for use in the hand, other instruments. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the pencil sharpener will be 8214,10.0000, HTS, which provides for paper knives, letter openers, erasing knives, pencil sharpeners (non mechanical) and blades and other parts thereof. The rate of duty will be 0.3 cents each plus 4.2 percent ad valorem.

The applicable subheading for the ‘Doodle Pad” will be 4820.10.2020, HTS, which provides for memorandum pads, letter pads and similar articles, of paper or paperboard. The rate of duty will be Free.

The applicable subheading for the paper stickers will be 4911.91.2040, HTS, which provides for other printed matter: other than certain specified kinds: lithographs on paper or paperboard: not over 0.51 mm in thickness: other than posters. The rate of duty will be Free.

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 Kevin Gorman at 646-733-3041.


Robert B. Swierupski

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