CLA-2-48:RR:NC:2:234 J87720
4820.10.2050, 4820.50.0000, 4911.91.2040, 8214.10.0000,
9017.80.0000, 9608.20.0000, 9609.10.0000, 9615.11.4000
9615.19.6000
Mr. Joseph R. Hoffacker
Barthco Trade Consultants
7575 Holstein Avenue
Philadelphia, Pennsylvania 19153
RE: The tariff classification of 3 assortments of “Cool Stationery Sets” from China
Dear Mr. Hoffacker:
In your letter dated July 29, 2003, on behalf of your client, Big Lots Stores, Inc. you requested a tariff classification ruling for the referenced merchandise. Samples were submitted, which will be returned, as requested.
The samples are boxed sets, collectively Item# 81007, individually Item# 19504, 19508 and 19509, which are designated “Miss Cool” stationery set, (19504) and “Cool” stationery set (19508, 19509).
Each set contains assorted articles, of which some do not meet the particular need or carry out the specific activity which is common to other included articles. Consequently the sets will not be classifiable as “goods put up in sets for retail sale”, but each component article will be separately classifiable.
The set item number, component article, subheading under the Harmonized Tariff Schedule of the United States (HTS) under which the component article is classified, and the rate of duty for that article, are listed below.
Item # 19504
Pencil with string or eraser 9609.10.0000 14 cents/gross + 4.3 %
Marking Pen 9608.20.0000 4.2% ad val.
Hair Clip 9615.11.4000 5.3% “ “
Pencil Sharpener 8214.10.0000 .3 cent each +4.2%
Notebook 4820.10.2050 0.4% ad val.
Paper stickers 4911.91.2040 1.3 cents per kilo
Envelopes 4817.10.0000 0.4% ad val.
Plastic Pencil Case 3926.10.0000 5.3% “ “
Heart-shaped memo pad 4820.10.2020 0.4% “ “
Ruler-stencil 9017.80.0000 5.3% “ “
Item # 19508
Plastic “jewels” 3926.40.0000 5.3% ad val.
Miniature plastic handbag 4802.32.2000 20% “ “
4 Pencils 9609.10.0000 14 cents gross + 4.3% Notebook 4820.10.2050 0.4% ad val.
Heart shaped memo pad 4820.10.2020 0.4% “ “
Paper envelopes 4817.10.0000 0.4% “ “
4 Marker Pens 9608.20.0000 4% “ “
3 plastic hair claws 9615.11.4000 5.3% “ “
Pencil Sharpener 8214.10.0000 0.3cent each + 4.2%
Plastic Beads 3926.90.3500 6.5% ad val.
Rubber beading string 4007.00.0000 Free
Hair Barrette 9615.19.6000 11% ad val.
Item # 19509
Scrapbook 4820.50.0000 0.4% ad val.
Plastic Jewels 3926.40.0000 5.3% “ “
Paper stickers 4911.91.2040 1.3 cents per kilo
Claw hair ornaments 9615.11.4000 5.3% ad val.
6 Pencils 9609.10.0000 14 cents gross + 4.3%
6 Marker Pens 9608.20.0000 4% ad val.
2 Plastic ruler-stencils 9017.80.0000 5.3% “ “
Glue Stick 3506.10.5000 2.1% “ “
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Carl Abramowitz at 646-733-3037.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division