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The tariff classification of a binder pencil pouch from China
Issued September 23, 2013 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N245648 (September 23, 2013)
Tariff classification
HTS codes: 3926.10.0000
Headings: 3926
Product description
Descriptive literature was provided with your letter. Item number A068PA01618 is a three-hole pencil pouch designed to fit inside a three-ring loose leaf binder. It is made of polyvinyl chloride (PVC) plastic sheeting and has a single compartment designed to hold stationery supplies such as pens, pencils and erasers. The pencil pouch is heat sealed on three sides and has a slide lock closure. It measures approximately 10” (L) x 7.87” (W). The pouch is imported empty.
CBP rationale
The applicable subheading for the three-hole binder pencil pouch will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…office or school supplies.
Full text
N245648 September 23, 2013 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Ms. Alice Liu Atico International, USA, Inc. 501 S. Andrews Ave. Ft. Lauderdale, FL 33301 RE: The tariff classification of a binder pencil pouch from China Dear Ms. Liu: In your letter dated August 27, 2013, you requested a tariff classification ruling. Descriptive literature was provided with your letter. Item number A068PA01618 is a three-hole pencil pouch designed to fit inside a three-ring loose leaf binder. It is made of polyvinyl chloride (PVC) plastic sheeting and has a single compartment designed to hold stationery supplies such as pens, pencils and erasers. The pencil pouch is heat sealed on three sides and has a slide lock closure. It measures approximately 10” (L) x 7.87” (W). The pouch is imported empty. The applicable subheading for the three-hole binder pencil pouch 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, Myles B. Harmon Acting Director National Commodity Specialist Division
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