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The tariff classification of pencil cases from China
Issued September 17, 2012 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N232999 (September 17, 2012)
Tariff classification
HTS codes: 4202.32.2000
Headings: 4202
Product description
Your samples will be returned to you. Style A068PA01451 is a two-piece pencil case that is constructed of polypropylene (PP) plastic sheeting that has been scored, folded and sealed to form a rectangular case with a slide-out tray. The case is designed to provide storage, protection, and organization to pencils, pens, and other writing instruments. The case has a flap with a button snap closure that secures onto the outer sleeve. The case measures 3” (W) x 7.5” (L) x 1” (D) Style A068PA01545 is a pencil case that is constructed of polypropylene (PP) plastic sheeting. It is designed to provide storage, protection, and organization to pencils, pens, and other writing instruments. The case has an unlined storage compartment with no additional features and a nylon zipper closure along three sides. It measures approximately 4” (W) x 8” (L) x 1.25” (D).
CBP rationale
The applicable subheading for both pencil cases will be 4202.32.2000, Harmonized Tariff Schedule of the United States (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
N232999 September 17, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.32.2000 Alice Liu Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of pencil cases from China Dear Ms. Liu: In your letter dated August 14, 2012, you requested a tariff classification ruling. Your samples will be returned to you. Style A068PA01451 is a two-piece pencil case that is constructed of polypropylene (PP) plastic sheeting that has been scored, folded and sealed to form a rectangular case with a slide-out tray. The case is designed to provide storage, protection, and organization to pencils, pens, and other writing instruments. The case has a flap with a button snap closure that secures onto the outer sleeve. The case measures 3” (W) x 7.5” (L) x 1” (D) Style A068PA01545 is a pencil case that is constructed of polypropylene (PP) plastic sheeting. It is designed to provide storage, protection, and organization to pencils, pens, and other writing instruments. The case has an unlined storage compartment with no additional features and a nylon zipper closure along three sides. It measures approximately 4” (W) x 8” (L) x 1.25” (D). The applicable subheading for both pencil cases will be 4202.32.2000, Harmonized Tariff Schedule of the United States (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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