The tariff classification of a stationery kit from China.
Issued June 8, 1993 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3923.29.0000
Headings: 3923
Product description
It consists of a pencil pouch containing two cased pencils, an eraser, a ruler, a protractor, and a pencil sharpener with a metal working edge. The pouch measures 9 1/4 inches by 6 inches, is made of polyvinyl chloride plastic sheeting with a zipper closure, and has holes punched along one side so that its fits into a looseleaf binder. The kit is considered to be a set for tariff purposes, with the pouch imparting the essential character. The sample is being returned as you requested.
CBP rationale
The applicable subheading for the stationery kit 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.
Full text
NY 886391 June 8, 1993 CLA-2-39:S:N:N6:221 886391 CATEGORY: Classification TARIFF NO.: 3923.29.0000 Ms. Maureen Shoule J.W. Hampton, Jr. & Co., Inc. 15 Park Row New York, NY 10038 RE: The tariff classification of a stationery kit from China. Dear Ms. Shoule: In your letter dated May 21, 1993, on behalf of F.W. Woolworth, you requested a tariff classification ruling. The sample submitted with your letter is a stationery kit identified as item 151. It consists of a pencil pouch containing two cased pencils, an eraser, a ruler, a protractor, and a pencil sharpener with a metal working edge. The pouch measures 9 1/4 inches by 6 inches, is made of polyvinyl chloride plastic sheeting with a zipper closure, and has holes punched along one side so that its fits into a looseleaf binder. The kit is considered to be a set for tariff purposes, with the pouch imparting the essential character. The sample is being returned as you requested. The applicable subheading for the stationery kit 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, of other plastics. 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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