CLA-2 RR:TC:FC 960199 MMC
Mr. Ryden L. Richardson, Jr.
Carmichael International Service
533 Glendale Boulevard
Los Angeles, CA 90026-0057
RE: NYRL 887467 modified; Snow White 5-Action Pencil Box; EN
39.26
Dear Mr. Richardson:
On July 9, 1993, New York Ruling Letter (NYRL) 887467 was
issued to you classifying a Snow White 5-Action pencil box under
subheading 3923.10 of the Harmonized Tariff Schedule of the
United States (HTS). We are now of the opinion that the Snow
White 5-Action Pencil Box is properly classified 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."
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 modification of
NYRL 887467 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 is described as a Snow White 5-Action Pencil Box
(FF-SN-24). The article is a plastic molded pencil box which
contains two pencils, an eraser, a ruler and a pencil sharpener.
ISSUE:
Whether the pencil boxes 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, HTSUS, provides for cases and
containers of bulk goods and commercial goods, not personal
articles. As the pencil 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 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 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 Snow White 5-Action Pencil 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.
NYRL 887467 is hereby modified. Note, however, that this
modification leaves unaffected other articles classified in NYRL
887467. 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