The tariff classification of a pencil case from Korea
Issued February 26, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 7326.90.3500
Headings: 7326
Product description
The merchandise is a steel pencil case with a removable lid (item number 0-1-36). The case is decorated with daisies and sunflowers. It has a removable inner tray and a foam liner. The case measures approximately 8 inches long by 3 inches wide by 1 inch deep.
CBP rationale
The applicable subheading for the pencil case will be 7326.90.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other, other, containers of a kind normally carried on the person, in the pocket or in the handbag.
Full text
NY A80439 February 26, 1996 CLA-2-73:RR:NC:GI:113 A80439 CATEGORY: Classification TARIFF NO.: 7326.90.3500 Mr. Bernard D. Liberati Morris Friedman & Company 320 Walnut Street Philadelphia, PA 19106-3883 RE: The tariff classification of a pencil case from Korea Dear Mr. Liberati: In your letter dated February 14, 1996, on behalf of Deb Shops, you requested a tariff classification ruling. The merchandise is a steel pencil case with a removable lid (item number 0-1-36). The case is decorated with daisies and sunflowers. It has a removable inner tray and a foam liner. The case measures approximately 8 inches long by 3 inches wide by 1 inch deep. The applicable subheading for the pencil case will be 7326.90.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other, other, containers of a kind normally carried on the person, in the pocket or in the handbag. The rate of duty will be 7.8 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist James Smyth at 212-466-2084. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
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