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863506 86 Ruling Active

The tariff classification of a stationery set in a pencilcase from Taiwan.

Issued June 12, 1991 by U.S. Customs and Border Protection.

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86 863506 (June 12, 1991)

Tariff classification

HTS codes: 3923.29.0000

Headings: 3923

Product description

The tariff classification of a stationery set in a pencilcase from Taiwan.

CBP rationale

The applicable subheading for the stationery set will be 3923.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods, of plastics; sacks and bags, other.

Full text

NY 863506 June 12, 1991 CLA-2-39:S:N:N3G:221 863506 CATEGORY: Classification TARIFF NO.: 3923.29.0000 Ms. Mona Webster Target Stores 33 South Sixth Street P.O. Box 1392 Minneapolis, Minnesota 55440-1392 RE: The tariff classification of a stationery set in a pencil case from Taiwan. Dear Ms. Webster: In your letter dated May 14, 1991, you requested a tariff classification ruling. The stationery set (Article No. 4759) consists of a plastic ruler, pencil, pencil sharpener, eraser and small note pad packaged in a pencil case composed of vinyl sheeting. The case has an interlocking Ziploc-type closure and a series of stamped holes for placement onto the rings of a looseleaf binder. The applicable subheading for the stationery set will be 3923.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods, of plastics; sacks and bags, other. 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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