CLA-2-40:S:N:N6:221 803518
9017.80.0000; 9502.10.4000; 9609.10.0000
Mr. Harold Dichter
Leyden Customs Expediters
99 Hudson Street
New York, NY 10013-2896
RE: The tariff classification of "Polly Pocket" school supplies
from Hong Kong.
Dear Mr. Dichter:
In your undated letter, received in this office October 26,
1994, on behalf of Creative Plastics Industries, Inc., you
requested a tariff classification ruling.
The school supplies consist of a pencil, pencil sharpener,
ruler, and eraser. These items, along with a Polly Pocket doll,
will be imported packaged together in a plastic bag, and after
importation placed in a plastic pencil box made in the United
States. The eraser is said to be composed of a synthetic rubber,
although the type of rubber is not specified. Some materials,
often referred to commercially as rubber, do not meet the tariff
definition of rubber in note 4 to chapter 40 of the HTS.
Materials that do not meet this definition are classified in
chapter 39.
The applicable subheading for the eraser, if composed of
synthetic rubber, will be 4016.92.0000, Harmonized Tariff
Schedule of the United States (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 eraser, if composed of a
material that does not conform to the tariff definition of
synthetic rubber, 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 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 pencil sharpener will be
8214.10.0000, HTS, which provides for nonmechanical pencil
sharpeners. The rate of duty will be 0.4 cents each plus 6.1
percent ad valorem.
The applicable subheading for the pencil 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 per gross plus 4.3 percent ad valorem.
The applicable subheading for the Polly Pocket doll will be
9502.10.4000, HTS, which provides for dolls representing only
human beings and parts and accessories thereof, other, not over
33 cm in height. The rate of duty will be 12 percent ad valorem.
You asked whether it is necessary to mark each item with the
country of origin. Country of origin marking requirements will
be met provided the plastic packaging in which the items are
imported is marked at the time of importation, and the plastic
box in which the items will be sold at retail will be marked so
that the final purchaser may know the country of origin of each
of the items in the box. The sample box you submitted is not
properly marked. We suggest that the box be marked "Pencil Box
made in the United States. The ruler, pencil, pencil sharpener,
eraser and Polly Pocket doll made in Hong Kong."
You claim that the pencils are made in Hong Kong. If it
should prove that the pencils are manufactured in China,
antidumping duties may apply. We suggest that you contact the
address below for information on antidumping:
Office of Antidumping Investigations
Import Administration
International Trade Administration
U.S. Department of Commerce
14th Street and Constitution Avenue, N.W.
Washington, DC 20230
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