CLA-2-42:S:N:N3H:341 877475

Ms. Cleta J. Magyar
Impact International, Inc.
1515 N. Federal Hwy. - Suite 208
Boca Raton, FL 33432

RE: The tariff classification of a pencil pouch from Taiwan, China and/or Hong Kong.

Dear Ms. Magyar:

In your letter dated August 12, 1992, you requested a tariff classification ruling on a pencil pouch. The sample submitted is a pencil pouch constructed of vinyl. It is unlined and measures approximately 8 1/2 inches by 4 inches. The pouch is secured by means of a top textile zipper closure. The front of the pouch features the "Where's Waldo" trademark.

The applicable subheading for the pencil pouch of vinyl, will be 4202.32.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of plastic sheeting, other. The duty rate will be 20 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