HQ 085526
December 21,1989
CLA-2 CO:R:C:G 085526 SLR
Brenda A. Jacobs, Esq.
Sharretts, Paley, Carter & Blauvelt, P.C.
1707 L Street, N.W.
Suite 725
Washington, D.C. 20036
RE: Pencil Pouches
Dear Ms. Jacobs:
This ruling is in response to your inquiry, dated August 25,
1989, on behalf of your client, K mart Corporation, requesting
the proper classification of plastic looseleaf binder pencil
cases under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA).
FACTS:
Two samples were provided for our examination. Both are
made of plastic sheeting material. Style 25-38-27 measures
approximately 9-1/2 inches by 6 inches, with no gusset, with an
interlocking Ziplock-type closure. Style 25-39-11 measures
approximately 11 inches by 6-1/2 inches, also with no gusset,
with a flap and metal zipper closure. Both styles show a series
of stamped holes which can be punched out to allow placement
onto the rings of a looseleaf binder. Both items are intended to
contain various school supplies such as pens, pencils, and
erasers.
ISSUE:
What is the proper classification of the subject merchandise
under the HTSUSA?
LAW AND ANALYSIS:
Heading 4202, HTSUSA, provides for pouches and similar
containers. Subheading 4202.32, HTSUSA, provides for articles of
a kind normally carried in the pocket or in the handbag with
outer surface of plastic sheeting or of textile materials.
-2-
Customs, in HRL 085356, dated November 20, 1989, classified
pencil pouches in heading 4202; their size and generic
characteristics strongly suggested they were to be carried in a
handbag.
Here, the subject cases are designed to be carried inside a
looseleaf binder, not a pocket or handbag. This is evident by
the presence of stamped/punch out holes strategically located to
accommadate looseleaf binder rings. Additionally, we believe
that the instant pouches are too large to be placed in a pocket
or handbag. Consequently, they are not classifiable in
subheading 4202.32, HTSUSA.
Heading 3923, HTSUSA, provides for articles for the
conveyance or packing of goods, of plastic. The Explanatory
Notes to the HTSUSA constitute the official interpretation of the
tariff at the international level. The Explanatory Note to
heading 3923 indicates that the heading covers all articles of
plastics commonly used for the packing or conveyance of all
kinds of products. Inasmuch as the pencil pouches convey pens,
pencils, erasers, and the like, they are classifiable under
heading 3923, HTSUSA, as articles for the conveyance or packing
of goods.
Heading 3926, HTSUSA, provides for other articles of
plastics...of headings 3901 to 3914. Subheading 3926.10.0000,
HTSUSA, provides for office and school supplies. While this
particular subheading seems to describe the subject pencil
pouches, heading 3926 primarily functions as a basket provision
for Chapter 39. Within the Chapter, heading 3923 provides a
more specific description of the merchandise in issue at the
heading level.
HOLDING:
The merchandise in issue is classifiable under heading
3923, HTSUSA. If made of polymers of ethylene, the subject
pouches are classifiable in subheading 3923.21.0050, HTSUSA.
If made of other plastics, they are classifiable in subheading
3923.29.0000. In either event, the duty remains the same:
3 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division