NY 840564

May 23, 1989

CLA-2-96:S:N:N1:113 840564

CATEGORY: Classification

TARIFF NO.: 9608.20.0000: 9609.10.0000: 4202.32.2000: 3926.10.0000: 9017.80.0000: 9503.49.0020

Ms. Mona Webster
Target Stores
33 South Street
P.O. Box 1392
Minneapolis, Minnesota 55440-1392

RE: The tariff classification of a "Bernie Bear Carry Bag Set"
from Hong Kong.

Dear Ms. Webster:

In your letter dated April 27, 1989 you requested a tariff
classification ruling.

The item is a bubble packed collection of the following items: a felt tipped marking pen, a wooden pencil, a small plastic pencil pouch with a zipper, a plastic eraser, a four inch plastic ruler, and a small toy plastic bear.

The applicable subheading for the felt tipped pen will be 9608.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for felt tipped and other porous tipped pens and markers. The rate of duty will be 8 percent ad valorem.

The applicable subheading for the wooden pencil will be 9609.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils 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 plastic pencil pouch will be 4202.32.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of a kind normally carried in the pocket or in the handbag with outer surface of plastic sheeting, other. The rate of duty will be 20 percent ad valorem.

The applicable subheading for the plastic eraser will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other plastic office or school supplies. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the plastic ruler will be 9017.80.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other instruments for measuring length for use in the hand. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the toy bear will be 9503.49.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys representing animals or non human creatures. The rate of duty will be 6.8 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport