CBP Ruling N023756 — The tariff classification of pen cases from China

Tariff classification

Headings: 4202

Product description

Pen case 1 is constructed with an outer surface of polyvinyl chloride (PVC) sheeting material. The item is a specially shaped and fitted case designed to contain a pen. It is designed and used to provide storage, protection, organization, and portability to a pen. It has a hook-and-loop closure and measures approximately 1” (W) x 5.75” (L) x 0.5” (D). Pen case 2 is constructed with an outer surface of polyvinyl chloride (PVC) sheeting material. The item is a specially shaped and fitted case designed to contain a pen. It has an open pocket for a pen to slip into and a metal clip to attach to an article of clothing or book bag. It is designed and used to provide storage, protection, organization, and portability common to a pen. It measures approximately 1” (W) x 6” (L). Pen case 3 is constructed with an outer surface of polyvinyl chloride (PVC) sheeting material. The item is a specially shaped and fitted case with a zipper closure along three sides. When opened, the interior has an elastic band to hold the pen in place. It is designed to provide storage, protection, organization, and portability to a pen. It measures approximately 2” (W) x 6.25” (L) x 0.75” (D) when closed.

Full text

N023756 March 5, 2008 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.92.9060 Antoinette McKnight American Shipping Company, Inc. 250 Moonachie Road, 3rd Floor Moonachie, NJ 07074 RE: The tariff classification of pen cases from China Dear Ms. McKnight: In your letter dated February 18, 2008 on behalf of Myron Corporation, you requested a tariff classification ruling. Three different styles of pen cases have been submitted and identified as numbers 1, 2 and 3. The samples which you submitted are being returned as requested. Pen case 1 is constructed with an outer surface of polyvinyl chloride (PVC) sheeting material. The item is a specially shaped and fitted case designed to contain a pen. It is designed and used to provide storage, protection, organization, and portability to a pen. It has a hook-and-loop closure and measures approximately 1” (W) x 5.75” (L) x 0.5” (D). Pen case 2 is constructed with an outer surface of polyvinyl chloride (PVC) sheeting material. The item is a specially shaped and fitted case designed to contain a pen. It has an open pocket for a pen to slip into and a metal clip to attach to an article of clothing or book bag. It is designed and used to provide storage, protection, organization, and portability common to a pen. It measures approximately 1” (W) x 6” (L). Pen case 3 is constructed with an outer surface of polyvinyl chloride (PVC) sheeting material. The item is a specially shaped and fitted case with a zipper closure along three sides. When opened, the interior has an elastic band to hold the pen in place. It is designed to provide storage, protection, organization, and portability to a pen. It measures approximately 2” (W) x 6.25” (L) x 0.75” (D) when closed. The applicable subheading for the three pen cases will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides in part, for other containers and cases, with outer surface of textile materials or of sheeting of plastic, other. The duty rate will be 17.6 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Vikki Lazaro at 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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