The tariff classification of a stationery kit in a looseleafbinder pencil case from Taiwan.
Issued April 7, 1993 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3923.29.0000, 3923.21.0019
Headings: 3923
Product description
The tariff classification of a stationery kit in a looseleafbinder pencil case from Taiwan.
CBP rationale
The applicable subheading for the stationery sets, when the pouches are made of polymers of ethylene, will be 3923.21.0019, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods, of plastics. The applicable subheading for the stationery sets, when the pouches are made of other types of plastics, will be 3923.29.0000, HTS, which provides for articles for the conveyance or packing of goods, of other plastics.
Full text
NY 884087 April 7, 1993 CLA-2-39:S:N:N6:221 884087 CATEGORY: Classification TARIFF NO.: 3923.21.0019; 3923.29.0000 Ms. Barbara Willey Applause, Inc. 6101 Variel Avenue P.O. Box 4183 Woodland Hills, CA 91367 RE: The tariff classification of a stationery kit in a looseleaf binder pencil case from Taiwan. Dear Ms. Willey: In your letter dated March 16, 1993, you requested a tariff classification ruling. The set consists of a plastic pouch containing three wood cased pencils, a plastic pencil sharpener with a metal working edge, and a plastic 6 inch ruler. The pouch measures 9 1/2 inches by 4 inches, and is made of plastic sheeting heat sealed at the edges. The case has an interlocking type closure with plastic slide, and five holes stamped into one edge for placement onto the rings of a looseleaf binder. You indicate that the imported pouches will feature Minnie Mouse art work. The pouch and contents are considered to constitute a set for tariff classification purposes, with the essential character imparted by the pouch. The sample is being returned as you requested. The applicable subheading for the stationery sets, when the pouches are made of polymers of ethylene, will be 3923.21.0019, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods, of plastics...sacks and bags of polymers of ethylene, reclosable, with integral extruded closure, other. The rate of duty will be 3 percent ad valorem. The applicable subheading for the stationery sets, when the pouches are made of other types of plastics, will be 3923.29.0000, HTS, which provides for articles for the conveyance or packing of goods, of other plastics. The rate of duty will be 3 percent ad valorem. Importations of this product might be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a trademark, tradename or copyright registered with the United States Customs Service. 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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