CLA-2-96:S:N:N1:113 869225

Category: Classification

TARIFF NO: 3926.90.9090, 4016.92.0000, 4820.10.2020,
4911.91.4040,7117.90.4000, 7117.90.5000,
8505.11.0000, 9608.20.0000, 9902.71.13

Ms. Vivian Gonzalez
Import Manager
C-Air International
11222 S. La Cienega Blvd.
Suite 470
Inglewood, CA 90304

RE: The Tariff Classification of a "Note Pad, Lots of Fun Set" and "Stencils & Pencils".

Dear Ms. Gonzalez:

In your letter dated November 21, 1991, received in this office on November 27, 1991, on behalf of Lisa Frank Inc., you requested a tariff classification ruling.

The merchandise is identified as item P241, a "Note Pad Lots of Fun Set". The merchandise consists of a writing pad, 1 marking pencil, a horse shoe magnet for paper clips, a pencil cap, 3 erasers and a small bracelet. Also found in the submitted sample was a sheet of stickers measuring approximately 1 1/2 inches wide by 3 inches high. All items are enclosed in a bear shaped plastic case. You indicated that the merchandise will be imported from Taiwan and would have an invoice value of 20 cents per set. You did not provide any individual item cost. The second sample is identified as item P271, "Stencils & Pencils". This item consists of a stencil, four colored pencils and three erasers. We do not believe that item P241, "Note Pad Lots of Fun Set", comprises a set for tariff purposes and that each item is classified separately.

The applicable subheading for the pencil cap will be 3926.90.9090, Harmonized Tariff Schedule of the United States, (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914, other, other. The rate of duty will be 5.3% ad valorem. This classification will also apply to the erasers if manufactured of plastic. If the erasers are made of rubber, the applicable subheading will be 4016.92.0000, HTS, which provides for other articles of vulcanized rubber, other than hard rubber, other, erasers. The rate of duty will be 4.2% ad valorem.

The applicable subheading for the writing pad will be 4820.10.2020, HTS, which provides for memorandum pads, letter pads and similar articles. The rate of duty will be 4% ad valorem. The applicable subheading for the stickers will be 4911.91.4040, HTS, which provides for other printed matter, including printed pictures and photographs, other, other. The rate of duty will be 3.1% ad valorem.

The applicable subheading for the bracelet is based upon the value of the item. If valued not over 20 cents per dozen pieces or parts, the merchandise would be classified under subheading 7117.90.4000, HTS, which provides for imitation jewelry, other, other, valued not over 20 cents per dozen pieces or parts. The duty rate will be 7.2% ad valorem. If the bracelet is valued over 20 cents per dozen pieces or parts, the applicable subheading is 7117.90.5000, HTS, which provides for imitation jewelry, other, other, valued over 20 cents per dozen pieces or parts. The duty rate will be 11% ad valorem.

Articles provided in HTS subheadings 7117.90.4000 and 7117.90.5000 which are toy jewelry (except parts) valued not over 5 cents per piece, may be within the purview of subheading 9902.71.13 which provides for the temporary suspension of duty for articles entered on or before December 31, 1992.

The applicable subheading for the horse shoe magnet is 8505.11.0000, HTS, which provides for permanent magnets and articles intended to become permanent magnets after magnetization, of metal. The rate of duty will be 3.2% ad valorem.

The applicable subheading for the marking pencil is 9608.20.0000, HTS, which provides for felt tipped and other porous-tipped pens and markers. The rate of duty will be 8% ad valorem.

The HTS subheadings and duty rates indicated also apply in 1992.

Item P271, "Stencils & Pencils" has been forwarded to Headquarters. You will receive a response directly from Headquarters.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R.177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Sincerely,

Jean F. Maguire
Area Director
New York Seaport