CBP Ruling N202561 — The tariff classification of a pencil case from China

Tariff classification

HTS codes: 4202.32.2000

Headings: 4202

Product description

Your sample will be returned to you. Style 34754997 is a two-piece pencil case that is constructed of polypropylene plastic sheeting that has been scored, folded and sealed to form a rectangular case with a slide-out tray. The tray is designed to provide storage, protection, and organization to pencils, pens, and other writing instruments. The tray has a flap with a button snap closure that secures onto the outer sleeve which it slides into. The case measures 3” (W) x 7.5” (L) x 1” (D). You suggest classification in subheading 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…office or school supplies. Chapter 39 legal note 2(m) excludes articles that are provided for in Heading 4202 from classification in any of the provisions of Chapter 39, even if they are otherwise described in one of those provisions. The pencil case is described in Heading 4202, and as such, is excluded from classification in Heading 3926.

CBP rationale

The applicable subheading for the pencil case will be 4202.32.2000, HTSUS, which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of sheeting of plastic, other.

Full text

N202561 February 29, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.32.2000 Maribeth Dedmon Dollar General 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of a pencil case from China Dear Ms. Dedmon: In your letter dated January 17, 2012, you requested a tariff classification ruling on behalf of your client, Dolgencorp, Inc. Your sample will be returned to you. Style 34754997 is a two-piece pencil case that is constructed of polypropylene plastic sheeting that has been scored, folded and sealed to form a rectangular case with a slide-out tray. The tray is designed to provide storage, protection, and organization to pencils, pens, and other writing instruments. The tray has a flap with a button snap closure that secures onto the outer sleeve which it slides into. The case measures 3” (W) x 7.5” (L) x 1” (D). You suggest classification in subheading 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…office or school supplies. Chapter 39 legal note 2(m) excludes articles that are provided for in Heading 4202 from classification in any of the provisions of Chapter 39, even if they are otherwise described in one of those provisions. The pencil case is described in Heading 4202, and as such, is excluded from classification in Heading 3926. The applicable subheading for the pencil case will be 4202.32.2000, HTSUS, which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of sheeting of plastic, other. The rate of duty will be 20% 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, Thomas J. Russo Director National Commodity Specialist Division

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