HQ 082828
April 27 1989
CLA 2 CO:R:C:G 082828 DSN
Mr. Alan Kurz
Vice President, Purchasing
Pentapco, Inc.
15401 S. Figueroa Street
Gardena, California 90247
RE: Classification of plastic pencil case
Dear Mr. Kurz:
This is in response to your inquiry of August 2, 1988, regarding classification of a plastic pencil case under the Harmonized Tariff Schedule of the United States (HTSUS). A sample produced in Korea was submitted for examination.
FACTS:
The sample at issue is a molded plastic pencil case which measures approximately 8 1/2 inches by 2 inches. The top of the case is detachable and the bottom of the case has a divider at
one end which is approximately 2 inches from that end. The top of the pencil holder has "Happy Bee" inscribed on it.
ISSUE:
How is a plastic pencil case classified under the HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined according to the
terms of the headings and any relative section or chapter notes. Heading 4202, HTSUSA, provides in pertinent part for map cases, cigarette cases, powder cases, bottle cases, and similar
containers, of plastic sheeting, or wholly or mainly covered with
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such materials. The Explanatory Notes constitute the official interpretation of the tariff at the international level. The Explanatory Notes to heading 4202, state that the expression
"similar containers" includes note cases, writing cases, pen cases, ticket cases, etc. The instant sample is similar to a pen case as it could easily hold pens and or pencils. Therefore,
it is classifiable in heading 4202.
HOLDING:
The sample at issue is classified under subheading 4203.32.2000, HTSUSA, which provides for map cases, cigarette cases, powder cases, bottle cases, and similiar containers, of
plastic sheeting, or wholly or mainly covered with such materials, articles of a kind normally carried in the pocket or in the handbag, with outer surface of plastic sheeting, other,
and dutiable at the rate of 20 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division