The tariff classification of magnetic pencil cups and bins from China

N065415 June 29, 2009 CLA-2-39:OT:RR:E:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Ms. Geri Davidson The Container Store 500 Freeport Pkwy Coppell, TX 75019 RE: The tariff classification of magnetic pencil cups and bins from China Dear Ms. Davidson: In your letter dated June 17, 2009, you requested a tariff classification ruling. SKU 10050018 is described as a magnetic pencil cup. It measures 1-5/8 inches by 2-3/8 inches by 4 inches in height. SKU 10050052 is described as a magnetic bin. It measures 6-3/4 inches by 1-1/4 inches by 3-3/8 inches in height. The pencil cup and bin are plastic containers designed to store office supplies. Each container incorporates two small disc-shaped magnets that allow the containers to be attached to metal surfaces. The containers are said to be made of compostable material that will biodegrade when properly composted, but that will last indefinitely when used in an office or locker. The applicable subheading for the magnetic pencil cup and magnetic bin will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…office or school supplies. The rate of duty will be 5.3 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division