CLA-2-39:RR:NC:SP:221 J82330

Mr. Eric Sherman
Office Max, Inc.
3605 Warrensville Center Road
Shaker Heights, Ohio 44122

RE: The tariff classification of pencil grips (style number 85152) from China.

Dear Mr. Sherman:

In your letter dated March 17, 2003, you requested a tariff classification ruling.

Samples were provided with your letter. The pencil grips are composed of foam polyurethane plastic. They are designed to slide onto a pencil to provide comfort to a person while writing.

The applicable subheading for the pencil grips 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.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division