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NY 876805




August 11, 1992

CLA-2-39:S:N:N3D:221 876805

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.10.0000

Ms. Elizabeth Brault
Fingerhut Corporation
4400 Baker Road
Minnetonka, Minnesota 55343

RE: The tariff classification of a pencil holder set from Thailand.

Dear Ms. Brault:

In your letter dated July 13, 1992, you requested a tariff classification ruling.

The sample submitted with your request is a desk-top pencil holder made of molded plastics, in the shape of a golf bag. The holder will be imported containing three cased pencils with golf club head decorations on top, one plastic ruler, and two golf ball shaped erasers made of polyvinyl chloride plastics. The holder, pencils, ruler and erasers are considered to comprise a set, with the essential character imparted by the holder.

The applicable subheading for the pencil holder set will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

Articles classifiable under subheading 3926.10.0000, HTS, which are products of Thailand, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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