CLA-2-39:S:N:N6:221 884087
Ms. Barbara Willey
Applause, Inc.
6101 Variel Avenue
P.O. Box 4183
Woodland Hills, CA 91367
RE: The tariff classification of a stationery kit in a looseleaf
binder pencil case from Taiwan.
Dear Ms. Willey:
In your letter dated March 16, 1993, you requested a tariff
classification ruling.
The set consists of a plastic pouch containing three wood
cased pencils, a plastic pencil sharpener with a metal working
edge, and a plastic 6 inch ruler. The pouch measures 9 1/2
inches by 4 inches, and is made of plastic sheeting heat sealed
at the edges. The case has an interlocking type closure with
plastic slide, and five holes stamped into one edge for placement
onto the rings of a looseleaf binder. You indicate that the
imported pouches will feature Minnie Mouse art work. The pouch
and contents are considered to constitute a set for tariff
classification purposes, with the essential character imparted by
the pouch. The sample is being returned as you requested.
The applicable subheading for the stationery sets, when the
pouches are made of polymers of ethylene, will be 3923.21.0019,
Harmonized Tariff Schedule of the United States (HTS), which
provides for articles for the conveyance or packing of goods, of
plastics...sacks and bags of polymers of ethylene, reclosable,
with integral extruded closure, other. The rate of duty will be
3 percent ad valorem.
The applicable subheading for the stationery sets, when the
pouches are made of other types of plastics, will be
3923.29.0000, HTS, which provides for articles for the conveyance
or packing of goods, of other plastics. The rate of duty will be
3 percent ad valorem.
Importations of this product might be subject to the
provisions of Section 133 of the Customs Regulations if they copy
or simulate a trademark, tradename or copyright registered with
the United States Customs Service.
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