Erez Davidi
Zipit USA Inc.
7 Essex Green Dr. Ste. 50
Peabody, MA 01960
RE: The tariff classification of pencil pouches from China
Dear Mr. Davidi:
In your letter, dated April 15, 2024, you requested a tariff classification ruling. Photos and product specifications were provided for our review.
The item under consideration, the “Bubble Silicon Pouch,” is a molded plastic pencil pouch. No style number was provided. The pouch measures approximately 8.66” L by 3.07” W by 3.15” H. It features a zipper closure across the top. The retail tag identifies the pouch as a “pencil case.” You state that the pouches will be sold online and in retail stores in the back-to-school sections.
Per the marketing information you provided, although the pouches can be used for more general storage, the emphasis is on school supplies, and their overall design lends itself to that purpose.
Based on the marketing and physical characteristics of the pencil pouch, the applicable subheading for the item 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.
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.
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 Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division