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NY 894928




March 8, 1994

CLA-2-42:S:N:N6:341 894928

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.32.2000

Ms. Vivian Gibson
JNO. G. McGiffin
Customhouse Broker
1510 Talleyrand Avenue
P.O. Box 3
Jacksonville, FL 32201

RE: The tariff classification of a pencil case containing pencils and rulers from China.

Dear Ms. Gibson:

In your letter dated February 14, 1994, you requested a tariff classification ruling for a pencil case containing pencils and rulers.

You have submitted a pencil case constructed with an outer surface of vinyl containing six lead pencils and four plastic rulers of different designs. The bottom interior is designed with a plastic flap with slots to hold the pencils, and the top interior has a clear plastic pocket to contain the rulers. The case measures approximately 9 1/2" x 4" x 1 1/4". It is secured by means of a flap with a magnetic snap closure. For classification purposes the pencil case containing the pencils and rulers will be classified as a set. The pencil case impart the essential character.

The applicable subheading for the pencil case of vinyl containing the pencils and rulers as a set will be 4202.32.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for article of a kind normally carried in the pocket or in the handbag, with outer surface of sheeting of plastic, other. The duty rate will be 20 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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