Ms. Bernice Rudd
Wal Mart Stores, Inc.
702 Southwest 8th Street
Bentonville, AR 72716-8023
RE: The tariff classification of the “102 Dalmatians Zip along pencil case” from China.
Dear Ms. Rudd:
In your letter dated August 24, 2000, you requested a tariff classification ruling.
A sample was provided with your letter. The product consists of a fitted case that includes 3 pencils, 3 color markers, one sharpener, one eraser, one ruler and one memo pad. These items are packaged for retail sale and are classified together as a set. As you requested, the sample is being returned.
The applicable subheading for the pencil case set will be 9609.10.0000, Harmonized Tariff Schedule of the United States (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 (pieces in the set) plus 4.3 percent ad valorem.
Importations of these products might be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a trademark, tradename or copyright registered with the United States Customs Service.
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.
Robert B. Swierupski