CLA-2 CO:R:C:F 952017 ALS
Mr. Fred Shapiro
Fasco (USA) Ltd.
2 Three Gables Road
Morris Township, New Jersey 07960
RE: Reconsideration of That Portion of New York Ruling Letter
(NYRL) 874137, dated May 19, 1992, as to Notebook Pouches
Dear Mr. Shapiro:
In the above referenced letter you were advised that, as
herein pertinent, notebook pouches were classifiable in subheading
3926.10.0000, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), as other articles of plastics, office and
school supplies. We have been asked by our New York Seaport Area
Office to reconsider the result of that ruling as to notebook
The article under consideration are notebook pouches made of
polyvinyl chloride which have holes punched in them so they can be
placed in 3-ring loose-leaf binders and used to hold and transport
pens, pencils, erasers, rulers and other small school supply items.
Are the notebook pouches more specifically provided for in a
subheading other than subheading 3926.10.0000, HTSUSA?
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LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is governed by
the General Rules of Interpretation (GRI's) taken in order. GRI 1
provides that the classification is determined first in accordance
with the terms of the headings and any relative section and chapter
notes. If GRI 1 fails to classify the goods, and if the heading
and legal notes do not otherwise require, the remaining GRI's are
applied taken in order.
In considering this matter we noted that substantially similar
merchandise had been the subject of a prior Customs Headquarters
Ruling Letter (HRL) 085526, dated December 21, 1989, and New York
Ruling Letter (NYRL) 863506, dated June 12, 1991. Both of those
ruling held that notebook pouches of plastic which are designed to
hold school supplies such as pens and pencils and to facilitate
their conveyance between various loci were classifiable in
subheading 3923.29.0000, HTSUSA.
HRL 085526 had considered the applicability of subheading
4202.32, HTSUSA, relative to such items as trunks and suitcases
but held that subheading 3923.29.0000, HTSUSA, more specifically
described the merchandise. We agree with that conclusion.
In light of above, we reconsidered NYRL 874137, dated May 19,
1992, which advised you that subheading 3926.10.0000, HTSUSA,
relative to school supplies, covered your notebook pouches. We
noted that such pouches are normally used to carry school supply
items and, therefore, may be broadly described as school supplies.
We also noted that they may be utilized to carry other items.
In considering the propriety of subheadings 3923.29.0000 and
3926.10.0000, HTSUSA, to the notebook pouches, we found that the
latter subheading generally covers notebook pouches but that the
former subheading more specifically details the purpose of such
articles. Accordingly, we have concluded that NYRL 874137 should
Notebook pouches made of polyvinyl chloride which have holes
punched in them so they can be placed in 3-ring loose-leaf binders
and used to hold and transport pens, pencils, erasers, rulers and
other small school supply items are classifiable in subheading
3923.29.0000, HTSUSA, and subject to a general rate of duty of 3
percent ad valorem.
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NYRL 874137 is modified in accordance with the above holding
pursuant to section 177.9(d), Customs Regulations (19 CFR 177.9(d).
John Durant, Director
Commercial Rulings Division