CLA-2-39:S:N:N3G:221 858291
Mr. Terry M. Kane
Rochelle's, Inc.
Sunset Ridge Business Park
5841 Cedar Lake Road, Suite 202
Minneapolis, MN 55416
RE: The tariff classification of plastic pencil boxes from
Taiwan.
Dear Mr. Kane:
In your letter dated November 14, 1990, you requested a
tariff classification ruling.
Three samples were submitted with your ruling. All are
pencil boxes made of molded plastics material, with features
including drawers and novelty compartments. Style 222 is in the
shape of a robot. Styles 223 and 225 are in the form of
rectangular boxes. Each box has a built-in pencil sharpener and
magnifying lens. Two styles have built-in thermometers. Erasers
may be included. The samples are being returned as you
requested.
The applicable subheading for the pencil boxes will be
3923.10.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for articles for the conveyance or packing
of goods, of plastics, boxes, cases, crates and similar articles.
The rate of duty will be 3 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the
entry documents filed at the time this merchandise is imported.
If the documents have been filed without a copy, this ruling
should be brought to the attention of the Customs officer
handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport