CLA-2-39:OT:RR:NC:N4:415
Ms. Elizabeth McGuffin
Dollar General Corporation
100 Mission Ridge
Goodlettsville, TN 37072
RE: The tariff classification of a sequined pencil pouch from China.
Dear Ms. McGuffin:
In your letter dated March 18, 2019, you requested a tariff classification ruling.
A sample was provided and will be returned separately.
The product under consideration is a sequined pencil pouch, SKU number 22437401. The pouch measures approximately 8.5 inches wide by 6.5 inches tall and features a zippered closure. The plastic sequins completely obscure the fabric material beneath. The sequins on the sample provided are reversible, with one side being gold colored and the other being silver colored.
In your request you proposed subheading 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ffice or school supplies.” We disagree. Historically, pencil pouches have not been classified under this subheading. Additionally, at the subheading level, this article is more specifically provided for as an article of beads, bugles, and spangles.
The applicable subheading for the sequined pencil pouch, SKU number 22437401, will be 3926.90.3500, HTSUS, which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [b]eads, bugles and spangles, not strung (except temporarily) and not set; articles thereof, not elsewhere specified or included: [o]ther.” The column one, general rate of duty is 6.5 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 at https://hts.usitc.gov/current.
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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division