The tariff classification of writing and school kits from China.

NY G88943 April 6, 2001 CLA-2-96:RR:NC:SP:221 G88943 CATEGORY: Classification TARIFF NO.: 9609.10.0000; 3926.10.0000 Mr. Joseph R. Hoffacker Barthco Trade Consultants, Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of writing and school kits from China. Dear Mr. Hoffacker: In your letter dated March 8, 2001, on behalf of Consolidated Stores, Inc., you requested a tariff classification ruling. Pictures and descriptive literature were provided with your letter. The “14PC Writing Utensils Set” (Item #29518) consists of 3 ball point pens, a plastic ruler, 3 rubber erasers, 3 rubber pencil erasers, a pencil sharpener and 3 pencils. The “2-Tier Plastic Pencil Box” (Item #417727) is a pencil box composed of molded plastic. “School Kit” (Item #206/I) consists of a pencil, plastic ruler, scissors, glue stick and pencil sharpener. The “School Kit” (Item #207/C) consists of 3 pencils, a pencil sharpener, scissors and a plastic stencil. In their imported condition, the items in each of these three kits are packaged together as sets for retail sale. In each of these sets, no one article imparts the essential character. Therefore, classification will be according to General Rule of Interpretation 3 (c), in the subheading that occurs last in numerical order among those which equally merit consideration. In these assortments, the subheading that appears last in the tariff is the subheading for pencils. The applicable subheading for Items #29518, #206/I and #207/C will be 9609.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils (other than those pencils of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors’ chalks…pencils and crayons, with leads encased in a rigid sheath. The rate of duty will be 14 cents per gross plus 4.3 percent ad valorem. Please note that the specific rate (14 cents per gross) applies to each component in the set, and not just to the pencils.  The applicable subheading for Item #417727 will be 3926.10.0000, HTS, which provides for other articles of plastics: office or school supplies. The rate of duty will be 5.3 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 Joan Mazzola at 212-637-7034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division