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NY 886391




June 8, 1993

CLA-2-39:S:N:N6:221 886391

CATEGORY: CLASSIFICATION

TARIFF NO.: 3923.29.0000

Ms. Maureen Shoule
J.W. Hampton, Jr. & Co., Inc.
15 Park Row
New York, NY 10038

RE: The tariff classification of a stationery kit from China.

Dear Ms. Shoule:

In your letter dated May 21, 1993, on behalf of F.W. Woolworth, you requested a tariff classification ruling.

The sample submitted with your letter is a stationery kit identified as item 151. It consists of a pencil pouch containing two cased pencils, an eraser, a ruler, a protractor, and a pencil sharpener with a metal working edge. The pouch measures 9 1/4 inches by 6 inches, is made of polyvinyl chloride plastic sheeting with a zipper closure, and has holes punched along one side so that its fits into a looseleaf binder. The kit is considered to be a set for tariff purposes, with the pouch imparting the essential character. The sample is being returned as you requested.

The applicable subheading for the stationery kit will be 3923.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods, of plastics...sacks and bags, of other plastics. The rate of duty will be 3 percent ad valorem.

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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