CLA-2 RR:TC:FC 960196 MMC
Mr. D.F. Miller and Ms. Maureen Shoule
J.W. Hampton, Jr. & Co., Inc.
15 Park Row
New York, New York 10038
RE: NYRLs 847709, 886391 revoked; Stationery Kit in a loose leaf
pencil pouch, pencil box; EN 39.26
Dear Mr. Miller and Ms. Shoule:
In January of 1992, New York Ruling Letter (NYRL) 847709
which classified a pencil box under heading 3923 of the
Harmonized Tariff Schedule of the United States (HTS) was issued
to you. Additionally, on June 9, 1993, NYRL 886391 was issued
to you classifying a stationery set in a plastic loose leaf
pencil pouch under heading 3923, HTS. In NYRL 886391 you were
advised that the pencil pouch provided the essential character of
the stationery kit. While we continue to believe this is the
case, upon further examination, we are now of the opinion that
the pencil pouches as well as the pencil box of NYRL 847709 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 947709 and 996391 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 of NYRL 847709 is described as a moulded plastic
pencil box. The article of NYRL 886391 was described as a
stationery kit. It consisted of a plastic pouch containing two
cased pencils, an eraser, a ruler, protractor and a pencil
sharpener. The pouch measures 9¬" by 6" and is made of plastic
sheeting sealed at the edges. One of the two long edges has 5
holes in it so that the pouch may be carried in a binder. The
other long edge contains a zip-lock like closure.
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 subheading 3923.10, 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 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.
NYRLs 847709 and 886391 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