CLA-2-96:S:N:N1:113 877516
Ms. Mona Webster
Target Stores
33 South Sixth Street
P.O. Box 1392
Minneapolis, MN 55440-1392
RE: The tariff classification of Style 4558 Fun Art Set from
Taiwan
Dear Ms. Webster:
In your letter dated July 28, 1992, you requested a tariff
classification ruling.
The merchandise is the Style 4558 Fun Art Set, which
consists of 6 jumbo crayons, a crayon sharpener, 2 pieces of
sidewalk chalk and a note pad contained in a two-handled vinyl
bag. Since the bag is not a fitted container, it is separately
classifiable from its contents.
The applicable subheading for the Fun Art Set, exclusive of
the bag, will be 9609.90.8000, Harmonized Tariff Schedule of the
United States (HTS), which provides for pencils, ... crayons,
other. The rate of duty will be 5.5 cents per gross [pieces]
plus 3.4 percent ad valorem. Each item in the set counts as one
piece in adding up the gross for the specific rate of duty.
The applicable subheading for the vinyl bag will be
4202.92.4500, Harmonized Tariff Schedule of the United States
(HTS), which provides for travel, sports and similar bags with
outer surface of plastic sheeting, other. The rate of duty will
be 20 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