CLA-2-42:OT:RR:NC:N4:441
Gretchen Dorris
Lifeguard Press Inc.
134 Beech Bend Road
Bowling Green KY 42101
RE: The tariff classification of a pouch, ruler, pencil sharpener and eraser from China
Dear Ms. Dorris:
In your letter dated September 8, 2015, you requested a tariff classification ruling. You have submitted a sample, which will be returned to you.
The “Like a Book pencil pouch” consists of a pouch imported with a six inch clear plastic ruler, a non-mechanical pencil sharpener and an eraser. The articles, as imported, are not considered to be a set for tariff purposes and will be classified separately under the appropriate subheadings. The pouch is constructed with an outer surface of plastic sheeting. It is designed to provide storage, protection, organization, and portability to miscellaneous items during travel. The pouch features one textile lined interior compartment and a top zippered closure. It measures approximately 8.5” (W) x 5.5” (H). It is of a durable construction and suitable for repetitive use.
The applicable subheading for the eraser will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics...office or school supplies. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the pouch will be 4202.92.4500, HTSUS, which provides for travel, sports, and similar bags, with outer surface of sheeting of plastic, other. The rate of duty will be 20 percent ad valorem.
The applicable subheading for the pencil sharpener will be 8214.10.0000, HTSUS, which provides for other articles of cutlery…manicure or pedicure sets and instruments (including nail files); base metal parts thereof: paper knives, letter openers, erasing knives, pencil sharpeners (non-mechanical) and blades and other parts thereof. The rate of duty will be 0.3¢ each plus 4.2 percent ad valorem.
The applicable subheading for the plastic ruler will be 9017.80.0000, HTSUS, which provides drawing, marking-out or mathematical calculating instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, calipers), not specified or included elsewhere in this chapter; parts and accessories thereof: "Other" instruments for measuring length for use in the hand. The rate of duty will be 5.3 percent 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 the 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