The tariff classification of activity sets and scissors from China and Taiwan

NY 877660 September 10, 1992 CLA-2-96:S:N:N1:113 877660 CATEGORY: Classification TARIFF NO.: 9611.00.0000; 4202.90.0000; 8213.00.9000 Mr. Fred Shapiro Fasco (USA) Ltd. 2 Three Gables Road Morris Township, NJ 07960 RE: The tariff classification of activity sets and scissors from China and Taiwan Dear Mr. Shapiro: In your letter dated August 21, 1992, you requested a tariff classification ruling. The merchandise consists of three items. The first is an eight piece Activity Set (item 24013) including a molded plastic attache style carrying case which includes a stamper, a ruler, a note pad, an eraser, a shapener and a pencil. The case is not fitted to its contents. The second item is a Stamper Activity Set (item 20416) containing eight stampers, four color pencils, a memo pad, and a stamp pad. The third item is a pair of safety scissors, stated to be worth 90 cents. The applicable subheading for the scissors will be 8213.00.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for scissors, tailor's shears and similar shears, valued over $1.75 per dozen, other. The rate of duty will be 10 cents each plus 10 percent ad valorem. The applicable subheading for the Stamper Activity Set will be 9611.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for date, sealing, or numbering stamps or the like, designed for operating in the hand. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the Activity Set, not including the molded plastic attache style case, will be 9611.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for date, sealing, or numbering stamps or the like, designed for operating in the hand. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the molded plastic attache style case, which is separately classifiable, will be 4202.99.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, vanity, attache cases, briefcases, school satchels...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