TARIFF NO: 3926.90.9090, 4016.92.0000, 4820.10.2020,
8505.11.0000, 9608.20.0000, 9902.71.13
Ms. Vivian Gonzalez
11222 S. La Cienega Blvd.
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
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
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
The HTS subheadings and duty rates indicated also apply in
Item P271, "Stencils & Pencils" has been forwarded to
Headquarters. You will receive a response directly from
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
Jean F. Maguire
New York Seaport