CLA-2-39:OT:RR:NC:N4:434
Wendy Ye
Dumas Home Company. Ltd.
Room 1205 (S01), 12/F Tai Sang Bank Bldg.
Hong Kong 999077
CHINA
RE: The tariff classification of pencil cases from China
Dear Ms. Ye:
In your letter, dated August 10, 2023, you requested a tariff classification ruling on behalf of your client, Dollar General. Samples, photos, and product specifications were provided for our review.
The item under consideration is a collapsible plastic pencil case, item number 37541401, which comes in three similar styles, differing only in color and type of animal represented. The cylindrical case is made from molded silicone plastic and measures approximately 3 inches in diameter. In its collapsed state it measures approximately 5.5 inches tall, while in its expanded state it measures approximately 8.5 inches tall. The domed top zips closed and features the eyes, mouth, ears, and other characteristics of certain animals. Inside is a small elastic loop near the top designed to hold an eraser. An aluminum carabiner clip is attached to the outside body of the case enabling a child to affix the case to a backpack or the like. The hang tag on the case reads, “Collapsible Pencil Case.”
Based on the marketing and physical characteristics of the pencil cases, the applicable subheading will be 3926.10.0000, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for “Office or school supplies,” of plastic. 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 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).
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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 Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division