CLA-2-42:OT:RR:NC:N4:441
Katy Lau
Pamson Pacific Enterprises Corp., Ltd.
US Marketing Office
20555 FM1488, Suite 1A
Magnolia, TX 77355
RE: The tariff classification of pencil cases from China
Dear Ms. Lau:
In your letter dated September 26, 2014, you requested a tariff classification ruling. You have submitted three samples, which we are returning to you.
The submitted samples are three two-piece pencil cases, identified with style number 96404. The three samples are identical except that they have different decorative designs. The pencil cases are constructed with an outer surface of polypropylene (PP) plastic sheeting that has been scored, folded and sealed to form a rectangular case with a slide-out tray. The cases are designed to provide storage, protection, portability, and organization to pencils, pens, and other writing instruments. The case has a flap with a snap closure that secures onto the outer sleeve. The cases measure 3” (W) x 7.5” (L) x 1” (D)
The applicable subheading for the pencil cases will be 4202.32.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of sheeting of plastic, other. The rate of duty will be 20% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Vikki Lazaro at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division