CLA-2-96:RR:NC:MM:113 B86174
Ms. Lauren E. Hong
The Disney Store
101 North Grand Boulevard, Suite 1000
Glandale, CA 91203-2671
RE: The tariff classification of an activity set from Taiwan
Dear Ms. Hong:
In your letter dated June 2, 1997, you requested a tariff classification ruling.
The merchandise is the 101 Dalmations Soft Vinyl Activity Set. The set contains 2 pencils, 1 ruler, 1 rubber eraser, 1 pencil sharpener, 1 stamp pad, 3 ink stamps, and a notebook packaged for retail sale in a vinyl bag fitted to the size of the notebook. In the opinion of this office, this item is a set, with no single article providing an essential character. Your request concerning marking will be addressed in a separate ruling.
The applicable subheading for the activity set will be 9612.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for ink pads, whether or not inked, with or without boxes. The rate of duty will be 4.9 percent ad valorem.
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 James Smyth at 212-466-2084.
Sincerely,
Robert B. Swierupski
Chief, Metals & Machinery Branch
National Commodity
Specialist Division