The tariff classification of a ruler, pencil, plastic scissors and stuffed toy dog from China

NY J87618 August 1, 2003 CLA-2-95:RR:NC:2:224 J87618 CATEGORY: Classification TARIFF NO.: 9503.41.0000; 9609.10.0000; 3926.10.0000; 9017.80.0000 Ms. Yvonne M. Richardson The Millwork Trading Co Ltd. 1372 Broadway, 2nd Floor New York, NY 10018 RE: The tariff classification of a ruler, pencil, plastic scissors and stuffed toy dog from China Dear Ms. Richardson: In your letter dated July 18, 2003, you requested a tariff classification ruling. You are requesting the tariff classification on a product that is described as a 4-piece stationery set, item # 24363. The article contains the following: a plastic sliding ruler, a lead pencil with a topper, a plastic (no metal cutting edge) child’s scissors and a plush stuffed toy dog. The toy is a depiction of “Clifford the Big Red Dog”. You have submitted a colored picture, in lieu of a sample. The Explanatory Notes to the Harmonized Tariff Schedule of the United States (HTS) provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3 (b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without re-packing. The stationery kit, item # 24363, is not considered a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. Therefore, the contents must be classified separately. The applicable subheading for the stuffed toy dog of item 24363 will be 9503.41.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures... and parts and accessories thereof: stuffed toys and parts and accessories thereof. The rate of duty will be free. The applicable subheading for the lead pencil with plastic dog topper of item 24363 will be 9609.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils and crayons, with leads encased in a rigid sheath. The rate of duty will be 14¢/gross + 4.3 % ad valorem. The applicable subheading for the plastic child’s scissors will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: office or school supplies. The rate of duty will be 5.3 % ad valorem. The applicable subheading for the plastic sliding ruler will be 9017.80.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for drawing, marking-out or mathematical calculating instruments...instruments for measuring length, for use in the hand...parts and accessories thereof: other instruments. The rate of duty will be 5.3 % 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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division