The tariff classification of item #27766 from China

NY K87930 August 6, 2004 CLA-2-96:RR:NC:SP:224 K87930 CATEGORY: Classification TARIFF NO.: 9609.10.0000; 4202.92.4500; 3926.10.0000; 4016.92.0000 Ms. Marianne Griffith Russ Berrie & Company, Inc. 111 Bauer Drive Oakland, NJ 07436 RE: The tariff classification of item #27766 from China Dear Ms. Griffith: In your letter dated July 15, 2004, you requested a tariff classification ruling. You submitted descriptive literature and a product sample with your request. The subject merchandise is item 27766, marketed as a stationery kit. This consists of three pencils and two flat eraser bars that are wrapped in decorated cardboard for ease of use. All are packaged for retail sale in an oval, tinted, PVC pouch with a button closure. The stationery kit components are separately classified using GRI 1, and will not be classified as a set. The applicable subheading for the pencils of item #27766, the stationery kit, 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. The applicable subheading for the erasers of item #27766, the stationery kit, if made of plastic, will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, office or school supplies. The rate of duty will be 5.3% ad valorem. The applicable subheading for the erasers of item #27766, the stationery kit, if made of rubber, will be 4016.92.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of vulcanized rubber other than hard rubber, erasers. The rate of duty will be 4.2% ad valorem. The applicable subheading for the PVC pouch of item #27766, the stationery kit, will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, vanity cases, attache cases...other: with outer surface of sheeting of plastic or of textile materials: travel, sports and similar bags: other. The rate of duty will be 20% ad valorem. You have asked whether this product is subject to antidumping duties or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, NW Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs. Section 304 of the Tariff Act of 1930, as amended (19 USC 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 USC 1304 are set forth in Part 134, Customs Regulations (19 CFR Part 134). The sample you have submitted does not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs Import Specialist at the proposed port of entry. 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