CLA-2 RR:TC:FC 960157 MMC
Mr. Alan Kurz, Vice President Purchasing
Pentapco, Inc.
15401 S. Figueroa Street
Gardenia, CA 90247
RE: HRL 085224 revoked; pencil boxes; EN 39.26
Dear Mr. Kurz:
On September 18, 1989, we issued Headquarters Ruling Letter
(HRL) 085224, in which we classified plastic pencil boxes under
the Harmonized Tariff Schedule of the United States (HTS). In
HRL 085224 you were advised that the plastic pencil boxes were
classifiable under heading 3923, which provides for "Articles for
the conveyance or packing of goods, of plastic." Upon further
examination, we are of the opinion that the pencil 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 HRL
085224 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 article is described as a molded plastic pencil box
which measures approximately 8«" by 2". The top of the box is
detachable and the bottom had a divider 2" from the end of the
box. "Happy Bee" is subscribed on the lid of the box.
ISSUE:
Whether the pencil boxes are classifiable as containers or
as 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 subheading 3923.10, HTS, provides for cases and
containers of bulk goods and commercial goods, not personal
articles. As the pencil boxes transport pens, pencils, erasers,
etc. are for personal use, they are not described by subheading
3923.10, 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 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 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 boxes are 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.
HRL 085224 is hereby revoked. 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