CLA-2-39:S:N:N6:221 886391
Ms. Maureen Shoule
J.W. Hampton, Jr. & Co., Inc.
15 Park Row
New York, NY 10038
RE: The tariff classification of a stationery kit from China.
Dear Ms. Shoule:
In your letter dated May 21, 1993, on behalf of F.W.
Woolworth, you requested a tariff classification ruling.
The sample submitted with your letter is a stationery kit
identified as item 151. It consists of a pencil pouch containing
two cased pencils, an eraser, a ruler, a protractor, and a pencil
sharpener with a metal working edge. The pouch measures 9 1/4
inches by 6 inches, is made of polyvinyl chloride plastic sheeting
with a zipper closure, and has holes punched along one side so that
its fits into a looseleaf binder. The kit is considered to be a
set for tariff purposes, with the pouch imparting the essential
character. The sample is being returned as you requested.
The applicable subheading for the stationery kit will be
3923.29.0000, 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 other plastics. 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