The tariff classification of a stationery kit from China

NY D83100 October 6, 1998 CLA-2-90:RR:NC:1:105 D83100 CATEGORY: Classification TARIFF NO.: 9017.20.8080 Ms. Jerri Biglow Marlowe & Co., Inc. P.O. Box. 90459 Los Angeles, CA 90009 RE: The tariff classification of a stationery kit from China Dear Ms. Biglow: In your letter dated September 3, 1998, you requested a tariff classification ruling. The sample submitted with your letter is a seven piece stationery kit. It consists of (2) plastic triangle templates at $.04 each, HTS# 9017; an eraser at $.03 each, HTS# 4016 if rubber and 3926 if plastic; a plastic ruler at $.03 each, HTS# 9017; a metal scissors at $.04 each, HTS# 8213; a drawing compass with a wood pencil at $.04 each, HTS# 9017; and a plastic protractor at $.04 each, HTS# 9017. The items are packaged for retail sale in a plastic blister pack with a cardboard backing. They might be used together, for example, in drawing shapes onto construction paper, and then cutting them out. The kit is considered to be a set, with the essential character imparted by the items classified in 9017, i.e., the triangle templates, the drawing compass, the protractor and the ruler. Within 9017, the ruler is classified in 9017.80 and the remaining in 9017.20. The applicable subheading for the stationery kit will be 9017.20.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for other drawing, marking-out or mathematical calculating instruments. The rate of duty will be 4.8 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). 2 A copy of this 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 this ruling, contact National Import Specialist James Sheridan at (212) 466-5669. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division