CLA-2-39:RR:NC:SP:221 H80650
Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105
RE: The tariff classification of the “15 PC School Tools Set” from China.
Dear Ms. Aldinger:
In your letter dated April 23, 2001, you requested a tariff classification ruling.
A sample was provided with your letter. The product consists of 4 pencils, a calculator with a battery, 3 ball point pens, a pencil sharpener, a plastic eraser, transparent self-adhesive tape with a plastic dispenser, scissors, a ruler, protractor and digital watch with a plastic strap and battery.
The applicable subheading for the eraser will be 3926.10.000, Harmonized Tariff Schedule of the United States (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 transparent adhesive tape with the dispenser will be 3919.10.2030, HTS, which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics…in rolls of a width not exceeding 20 centimeters: transparent tape, not exceeding 55 meters in length: not exceeding 5 centimeters in width. The rate of duty will be 5.8 percent ad valorem.
The applicable subheading for the ball point pens will be 9608.10.0000, HTS, which provides for ball point pens. The rate of duty will be 0.8 cents each plus 5.4 percent ad valorem.
The applicable subheading for the pencils will be 9609.10.0000, HTS, which provides for pencils (other than those pencils of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors’ chalks…pencils 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 calculator with the battery will be 8470.10.0040, HTS, which provides for electronic calculators capable of operation without an external source of electric power. The rate of duty will be free.
The applicable subheading for the pencil sharpener will be 8214.10.0000, HTS, which provides for paper knives, letter openers, erasing knives, pencil sharpeners (nonmechanical) 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 scissors will be 8213.00.9000, HTS, which provides for scissors, tailors’ shears and similar shears, and blades and other base metal parts thereof: valued over $1.75/dozen: other. The rate of duty will be 5.1 cents each plus 5.1 percent ad valorem.
The applicable subheading for the ruler will be 9017.80.0000, HTS, which provides for other instruments for measuring length, for use in the hand. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the protractor will be 9017.20.8080, HTS, which provides for drawing or marking out instruments. The rate of duty will be 4.6 percent ad valorem.
The applicable subheading for the digital watch will be 9102.12.8000, HTS, which provides for wrist watches, pocket watches and other watches...wrist watches, electrically operated...with opto-electronic display only: other. The rate of duty will be free.
The applicable subheading for the plastic watch strap will be 9102.12.4000, HTS, which provides for wrist watches...with opto-electronic display only: straps, bands or bracelets...other. 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 Joan Mazzola at 212-637-7034.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division