CLA-2 RR:TC:FC 960158 MMC
Ms. Mona Webster, Import Customs Specialist
Target Stores
33 South Sixth Street
P.O. Box 1392
Minneapolis, MN 55440-1392
RE: HRL 084715, NYRLs 863506, 863509 revoked; Stationery Kits; EN
39.26
Dear Ms. Webster :
On August 24, 1989, we issued Headquarters Ruling Letter
(HRL) 084715 and New York Ruling Letters (NYRLs) 863506 and
863509. In each we classified Stationery Kits under heading 3923
of the Harmonized Tariff Schedule of the United States (HTS).
In HRL 084715 and NYRLs 863509 and 863506 you were advised that
the pencil box and pouch provided the essential character of the
stationery kits. While we continue to believe this is the case,
upon further examination, we are of the opinion that the pencil
boxes and pouches are properly classified under heading 3926,
HTS, which provides for "Other articles of plastics and articles
of other materials of headings 3901 to 3914."
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
NYRLs 863506, 863509 and HRL 084715 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 are described as "stationery kits." Two kits
consist of a molded plastic box, and a combination of other
supplies including pencils, a pencil sharpener, an eraser,
plastic clips, a small memo pad, and a ruler with comb teeth on
one edge and six stencil shapes carved out of the body. The box
has two compartments which house the remaining articles. The
third kit contains a combination of supplies which are held in a
loose leaf pencil pouch. The pencil box kits are packaged for
retail sale covered with clear plastic and attached to a
cardboard backing.
ISSUE:
Whether the pencil boxes and pouches 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 heading 3923 HTS, provides for cases and
containers of bulk goods and commercial goods, not personal
articles. As the pencil boxes and pouches 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 boxes and pouches, 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 and pouches 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 stationery kits 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 084715 and NYRLs 863506 and 863509 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