Ms. Barbara Willey
6101 Variel Avenue
P.O. Box 4183
Woodland Hills, CA 91365-4183
RE: The tariff classification of a pencil cup from Hong Kong or China.
Dear Ms. Willey:
In your letter dated October 12, 1993, received in this office December 3, 1993, you requested a tariff classification ruling.
The "Marsupilami Pencil Cup," item number 45295, is composed primarily of plastics. The cup is cylindrical and measures approximately 2 1/2" inches in circumference and 4 inches in height. The Marsupilami figure provides a base for the cup, which is a desk item designed to hold a number of pens and pencils. You have suggested classification in subheading 9608.99.60, HTS. The pen-holders and pencil-holders provided for in heading 9608, however, refer to artist's tools, which resemble pen barrels and hold interchangeable leads or nibs. As you requested, your sample is being returned.
The applicable subheading for the pencil cup will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, office or school supplies. The rate of duty will be 5.3 percent ad valorem.
The Marsupilami is a Disney character and importations of these products might be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a trademark, tradename or copyright registered with the United States Customs Service.
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.
Jean F. Maguire
New York Seaport