K85414 K8 Ruling Active

The tariff classification of a pen stand and a pen holder from China.

Issued May 12, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9880, 3926.10.0000

Headings: 3926

Product description

The pen stand is composed of plastic. It is designed for use on a desk. The pen holder is composed of plastic with a stainless steel spring inside the holder to secure the pen. The pen holder has a textile lanyard so that it can be worn around the neck. The pens will be imported separately from the pen holder and the pen stand. As you requested, the samples will be returned.

CBP rationale

The applicable subheading for the pen stand will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics…office or school supplies. The applicable subheading for the pen holder will be 3926.90.9880, HTS, which provides for other articles of plastics, other.

Full text

NY K85414 May 12, 2004 CLA-2-39:RR:NC:SP:221 K85414 CATEGORY: Classification TARIFF NO.: 3926.10.0000; 3926.90.9880 Ms. Bettie Jo Shearer GeoLogistics Americas Inc. Majestic Airport Center I 2500A Sullivan Road College Park, GA 30337 RE: The tariff classification of a pen stand and a pen holder from China. Dear Ms. Shearer : In your letter dated April 20, 2004, on behalf of Inoxcrom, Inc., you requested a tariff classification ruling. Samples were provided with your letter. The pen stand is composed of plastic. It is designed for use on a desk. The pen holder is composed of plastic with a stainless steel spring inside the holder to secure the pen. The pen holder has a textile lanyard so that it can be worn around the neck. The pens will be imported separately from the pen holder and the pen stand. As you requested, the samples will be returned. The applicable subheading for the pen stand will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics…office or school supplies. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the pen holder will be 3926.90.9880, HTS, which provides for other articles of plastics, other. The rate of duty will be 5.3 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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