The tariff classification of a stationery set from China.

N066616 July 22, 2009 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Ms. Sidestra Elvi Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a stationery set from China. Dear Ms. Elvi: In your letter dated June 22, 2009, you requested a tariff classification ruling. A sample was provided with your letter. The stationery set (Liss Item #9005396) consists of 2 pencil grips made of ethylene vinyl acetate plastic, 2 flat erasers made of a thermoplastic elastomer, 4 eraser tops made of a thermoplastic elastomer and 2 hand-held pencil sharpeners. In their imported condition, these items are packaged together for retail sale, and they are classified together in the tariff provision applicable to the article(s) that impart the essential character of the set. The flat erasers, eraser tops and pencil grips are all classified in heading 3926, and collectively these items impart the essential character of the set. As you requested, the sample will be returned. The applicable subheading for the stationery set will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…office or school supplies. The rate of duty will be 5.3 percent. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division