CLA-2-96:S:N:N1:113 871093
Mr. Ron Sias
J. W. Hampton, Jr. & Co., Inc.
15 Park Row
New York, NY 10038
RE: The tariff classification of desk kits from China
Dear Mr. Sias:
In your letter dated January 30, 1992, on behalf of F. W.
Woolworth, you requested a tariff classification ruling.
The merchandise is item 246/N2 desk kit. The kit contains a
pair of plastic scissors, a plastic ruler, paper clips, rubber
bands and a cased pencil.
The applicable subheading for the kit in its entirety will
be 9609.10.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for pencils and crayons with leads encased
in a rigid sheath. The rate of duty will be 14 cents per gross
[pieces] plus 4.3% 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