CLA-2 RR:TC:FC 960152 MMC
Mr. Fred Shapiro
Fasco(USA)Ltd.
2 Three Gables Road
Morris Township, NJ 07960
RE: NYRL 877744; HRL 952017 revoked; Loose leaf binder pencil
pouches, pencil boxes; EN 39.26
Dear Mr. Fasco:
On September 8 and 16, 1992, we issued respectively
Headquarters Ruling Letter (HRL) 952017 and New York Ruling
Letter (NYRL) 877744 which advised you of the classification of
plastic loose leaf binder pencil pouches and boxes under the
Harmonized Tariff Schedule of the United States (HTS). According
to the rulings, the subject articles are classifiable under
heading 3923, HTS, as "Articles for the conveyance or packing of
goods, of plastics; stoppers, lids, caps and other closures, of
plastics." Upon further examination, we are of the opinion that
the pencil pouches and boxes are properly classified under
subheading 3926.10, HTS, which provides for "Other articles of
plastics and articles of other materials of headings 3901 to
3914: Office or school supplies."
Pursuant to section 625, Tariff Act of 1930 (19 U.S.C.
1625), as amended by section 623 of Title VI (Customs
Modernization) of the North American Free Trade Agreement
Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993)
(hereinafter section 625), notice of a proposed revocation of
NYRL 877744 and HRL 952017 was published on April 2, 1997, in the
Customs Bulletin, Volume 31, Number 14. No comments were
received in response to the notice.
FACTS:
The articles of HRL 952017 were described as notebook
pouches made of polyvinyl chloride which have holes punched in
them so they can be placed in 3-ring binders. The pouches are
used to hold pens, pencils, erasers, rulers etc. The article of
NYRL 877744 is described as a molded plastic pencil box
approximately 8" by 1«" by ".
ISSUE:
Whether the pencil pouches and boxes are classifiable as
containers or personal articles.
LAW AND ANALYSIS:
Classification under the HTS is made in accordance with the
General Rules of Interpretation (GRIs). The systematic detail of
the harmonized system is such that virtually all goods are
classified by application of GRI 1, that is, according to the
terms of the headings of the tariff schedule and any relative
Section or Chapter Notes.
In the event that the goods cannot be classified solely on
the basis of GRI 1, and if the headings and legal notes do not
otherwise require, the remaining GRIs may then be applied. For
the purposes of this rule, the relative section, chapter and
subchapter notes also apply, unless the context otherwise
requires. The Explanatory Notes (ENs) to the Harmonized
Commodity Description and Coding System, which represent the
official interpretation of the tariff at the international level,
facilitate classification under the HTS by offering guidance in
understanding the scope of the headings and GRIs.
The headings under consideration are:
3923 Articles for the conveyance or packing of goods,
of plastics; stoppers, lids, caps and other
closures, of plastics.
3926 Other articles of plastics and articles of other
materials of headings 3901 to 3914.
In HRLs 953177 dated April 7, 1993, 954072 dated September 2,
1993, 954816 dated December 7, 1993, 957894 and 957895 both dated
December 14, 1995, 955660 dated September 27, 1994, 955047 dated
October 6, 1994, and 958174 dated January 31, 1996, Customs
indicated that heading 3923, HTS, provides for cases and
containers of bulk goods and commercial goods, not personal
articles. As the pencil pouches and boxes transport pens,
pencils, erasers, etc. for personal use, they are not described
by heading 3923, HTS.
The ENs to 3926 indicate that:
This heading covers articles, not elsewhere specified or
included, of plastics (as defined in Note 1 to the Chapter)
or of other materials of headings 39.01 to 39.14.
They include:
* * *
(4) Dust-sheets, protective bags, awnings, file-covers,
document-jackets, book covers and reading jackets, and
similar protective goods made by sewing or glueing
together sheets of plastics.
(5) Paperweights, paper-knives, blotting-pads,
pen-rests, book-marks, etc.
* * *
(10) Tool boxes or cases, not specially shaped or
internally fitted to contain particular tools with or
without their accessories (see the Explanatory Note to
heading 42.02).
(11) Various other articles such as fasteners for
handbags, corners for suit-cases, suspension hooks,
protective cups and glides for placing under furniture,
handles (of tools, knives, forks, etc.), beads, watch
"glasses", figures and letters, luggage label-holders.
The pencil pouches and boxes, which are most likely school
supplies, are described by heading 3926, HTS, because they have
substantial similarities to the articles listed in EN 39.26 and
therefore belong to the same class or kind of articles. The
pencil pouches and boxes are classifiable under heading 3926,
HTS, specifically, subheading 3926.10, HTS, which provides for
"Other articles of plastics and articles of other materials of
headings 3901 to 3914: Office or school supplies."
HOLDING:
The pencil pouches and boxes classifiable under subheading
3926.10, HTS, which provides for "Other articles of plastics and
articles of other materials of headings 3901 to 3914: Office or
school supplies" and has a column one duty rate of 5.3 percent ad
valorem.
NYRL 877744 and HRL 952017 are hereby revoked. In
accordance with 19 U. S. C. 1625, this ruling will become
effective 60 days after its publication in the Customs Bulletin.
Publication of rulings or decisions pursuant to 19 U. S. C. 1625
does not constitute a change of practice or position in
accordance with section 177.10(c)(1), Customs Regulations (19
CFR 177.10(c)(1)).
Sincerely,
John Durant, Director
Tariff Classification Division