The tariff classification of plastic pencil boxes fromTaiwan.
Issued December 20, 1990 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3923.10.0000
Headings: 3923
Product description
All are pencil boxes made of molded plastics material, with features including drawers and novelty compartments. Style 222 is in the shape of a robot. Styles 223 and 225 are in the form of rectangular boxes. Each box has a built-in pencil sharpener and magnifying lens. Two styles have built-in thermometers. Erasers may be included. The samples are being returned as you requested.
CBP rationale
The applicable subheading for the pencil boxes will be 3923.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods, of plastics, boxes, cases, crates and similar articles.
Full text
NY 858291 December 20, 1990 CLA-2-39:S:N:N3G:221 858291 CATEGORY: Classification TARIFF NO.: 3923.10.0000 Mr. Terry M. Kane Rochelle's, Inc. Sunset Ridge Business Park 5841 Cedar Lake Road, Suite 202 Minneapolis, MN 55416 RE: The tariff classification of plastic pencil boxes from Taiwan. Dear Mr. Kane: In your letter dated November 14, 1990, you requested a tariff classification ruling. Three samples were submitted with your ruling. All are pencil boxes made of molded plastics material, with features including drawers and novelty compartments. Style 222 is in the shape of a robot. Styles 223 and 225 are in the form of rectangular boxes. Each box has a built-in pencil sharpener and magnifying lens. Two styles have built-in thermometers. Erasers may be included. The samples are being returned as you requested. The applicable subheading for the pencil boxes will be 3923.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods, of plastics, boxes, cases, crates and similar articles. The rate of duty will be 3 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
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