CLA-2-39:S:N:N3G:221 863506
Ms. Mona Webster
Target Stores
33 South Sixth Street
P.O. Box 1392
Minneapolis, Minnesota 55440-1392
RE: The tariff classification of a stationery set in a pencil
case from Taiwan.
Dear Ms. Webster:
In your letter dated May 14, 1991, you requested a tariff
classification ruling.
The stationery set (Article No. 4759) consists of a plastic
ruler, pencil, pencil sharpener, eraser and small note pad
packaged in a pencil case composed of vinyl sheeting. The case
has an interlocking Ziploc-type closure and a series of stamped
holes for placement onto the rings of a looseleaf binder.
The applicable subheading for the stationery set 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, other. 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