CLA-2-96:S:N:N1:113 880145
Ms. Cleta J. Magyar
Impact International Inc.
1515 N. Federal Highway
Suite 208
Boca Raton. FL 33432
RE: The tariff classification of a magnetic locker set from
Taiwan, Hong Kong or China
Dear Ms. Magyar:
In your letter dated November 4, 1992, you requested a
tariff classification ruling.
The merchandise is the Class Act Magnetic Locker Set, model
number 93-2008. The set contains an acrylic mirror, a pad of
paper, and a ball point pen. Each of these articles has a
ferrite magnet attached to it for quick placement on a locker
door. Although packaged together for retail sale, the individual
items do not contribute to a specific function. Therefore, they
must be classified separately.
The applicable subheading for the paper will be
4820.10.2020, Harmonized Tariff Schedule of the United States
(HTS), which provides for registers, account books, notebooks,
order books, receipt books, letter pads, memorandum pads, diaries
and similar articles ... memorandum pads, letter pads and similar
articles. The rate of duty will be 4 percent ad valorem.
The applicable subheading for the acrylic mirror will be
3926.90.9090, Harmonized Tariff Schedule of the United States
(HTS), which provides for other articles of plastics, other,
other. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the ball point pen will be
9608.10.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for ball point pens. The rate of duty will
be 0.8 cents each plus 5.4 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