CLA-2-39:S:N:N3G:221 863509

Ms. Mona Webster
Target Stores
33 South Sixth Street
P.O. Box 1392
Minneapolis, Minnesota 55440-1392

RE: The tariff classification of a stationery set in a pencil box from Taiwan.

Dear Ms. Webster:

In your letter dated May 13, 1991, you requested a tariff classification ruling. The stationery set (Article No. 4755) consists of a ballpoint pen, pencil, plastic ruler, eraser and a sharpener packaged in a pencil box composed of molded plastics. The applicable subheading for the stationery set 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