CLA-2 RR:CC:GC 959522 MMC
Ms. Debi Klein
Import Administrator
Family Dollar
P.O. Box 1017
Charlotte, NC 28201-1017
RE: Pencil Case with Sharpener and Loose-Leaf Pencil Pouch
Dear Ms. Klein:
On May 16, 1996, you submitted a request for a ruling letter
to the Customs National Commodity Specialist Division in New
York. The request concerned the classification of an article
known as a pencil case/sharpener, PO number 20441, STYLE/8-PC-1489/2, IBM 1323014 and a plastic loose-leaf pouch, PO number
20660, STYLE/8-PNC-150, IBM 1323003, under the Harmonized Tariff
Schedule of the United States (HTSUS). On July 18, 1996, that
letter, together with samples, was forwarded to this office for
reply. We regret the delay in responding.
FACTS:
The "Dynamic Three-In-One Pencil-Shaped School Box" is a
cyndrical-shaped plastic container with a threaded neck. A green
pencil-point shaped top is screwed onto one end. The other end
has a green threaded plastic lid with a pencil sharpener molded
into the top. Additionally, an arch-like piece of molded plastic
has been affixed to this end, through which a metal ball chain
has been threaded.
The loose-leaf pencil pouch measures 8« inches by 5 inches
and is made of plastic sheeting sealed at the edges. One of the
two long edges contains 5 holes so that the pouch may be carried
in a loose-leaf binder. The other long edge contains a metal
zipper closure. A small flap pocket with a snap closure and the
words "LUNCH MONEY" appear in the left upper corner of the front
panel. Additionally, underneath the flap pocket appear the words
"This Case Belongs To" and a space for the owner's name. The
words "pencil case" appear underneath the place for the owner's
name. The remainder of the front panel is decorated with cat,
mouse and nurse cartoons.
Both articles are used to contain various school supplies
such as pens, pencils and erasers.
ISSUE:
Whether the pencil pouches and cases are classifiable as
containers or as personal articles.
LAW AND ANALYSIS:
Classification under the HTSUS 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. 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, HTSUS, provides for cases and
containers of bulk goods and commercial goods, not personal
articles. As the pencil pouches and cases transport pens,
pencils, erasers, etc. for personal use, they are not described
by heading 3923, HTSUS.
In understanding the language of the HTSUS, the Explanatory
Notes (ENs) of the Harmonized Commodity Description and Coding
System may be utilized. The ENs, although not dispositive or
legally binding, provide a commentary on the scope of each
heading, and are generally indicative of the proper
interpretation of the HTSUS. See, T.D. 89-90, 54 FR 35127, 35128
(August 23, 1989). EN 39.26 indicates 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 cases and pouches are described by heading 3926,
HTSUS, 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 cases and pouches are classifiable under
heading 3926, HTSUS, specifically, subheading 3926.10, HTSUS,
which provides for "[o]ther articles of plastics and articles of
other materials of headings 3901 to 3914: [o]ffice or school
supplies." For a further discussion of the classification of
pencil pouches and cases see 31 Customs Bulletin 18, dated
May 15, 1997.
HOLDING:
The pencil cases and pouches are classifiable under
subheading 3926.10, HTSUS, which provides for "[o]ther articles
of plastics and articles of other materials of headings 3901 to
3914: [o]ffice or school supplies" and has a 1998 column one
duty rate of 5.3 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division