The tariff classification of a pencil case from China

N233200 September 25, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.32.9550 Alice Liu Atico International, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of a pencil case from China Dear Ms. Liu: In your letter dated September 7, 2012, you requested a tariff classification ruling. Your sample will be returned to you. Style A068PA01558 is a barrel-shaped pencil case constructed with an outer surface of nylon textile material. 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 zipper closure at the top. It measures approximately 8.25” (L) x 3” in diameter. The applicable subheading for the pencil case will be 4202.32.9550, 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 textile materials, other, of man-made fibers. 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, Thomas J. Russo Director National Commodity Specialist Division