CLA-2-96:S:N:N1:113 839757
8213.00.9000: 4820.10.2020: 9608.20.0000
Ms. Mona Webster
Target Stores
33 South Sixth Street
P.O. Box 1392
Minneapolis, Minnesota 55440-1392
RE: The tariff classification of a pencil, a ruler, an eraser, a toy
bear, scissors, a memo pad and a porous tipped pen from Hong Kong.
Dear Ms. Webster:
In your letter dated April 11, 1989 you requested a tariff
classification ruling.
The following items are plastic bubble packed on a cardboard backing
with the identification marking, "The Bernie Bear Draw N' Cut Set."
1. A wooden pencil.
2. A plastic ruler which is six inches long.
3. A round plastic pencil eraser.
4. A plastic toy bear.
5. A pair of scissors.
6. A small memo pad.
7. A porous tipped marking pen.
The applicable subheading for the pencil will be 9609.10.0000,
Harmonized Tariff Schedule of the United States (HTS), which provides for
pencils 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 plastic ruler will be 9017.80.0000,
Harmonized Tariff Schedule of the United States (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 plastic eraser will be 3926.10.0000,
Harmonized Tariff Schedule of the United States (HTS), which provides for
other plastic office or school supplies. The rate of duty will be 5.3
percent ad valorem.
The applicable subheading for the toy plastic bear will be 9503.49.0020,
Harmonized Tariff Schedule of the United States (HTS), which provides for
other toys representing animals or non-human creatures. The rate of duty
will be 6.8 percent ad valorem.
The applicable subheading for the scissors will be 8213.00.9000,
Harmonized Tariff Schedule of the United States (HTS), which provides for
scissors, tailors' shears, and similar shears valued over $1.75 per dozen.
The rate of duty will be 10 cents each plus 10 percent ad valorem.
The applicable subheading for the memo pad will be 4820.10.2020,
Harmonized Tariff Schedule of the United States (HTS), which provides for
memorandum pads and similar articles. The rate of duty will be 4 percent ad
valorem.
The applicable subheading for the porous tip pen will be 9608.20.0000,
Harmonized Tariff Schedule of the United States (HTS), which provides for
felt tipped and other porous tipped pens and markers. The rate of duty will
be 8 percent ad valorem.
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