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NY C84254




February 24, 1998

CLA-2-39:RR:NC:SP:221 C84254

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.10.0000

Ms. Rosy Curbelo
Almacenes Pitusa
Call Box 839
Hato Rey Station
San Juan, P.R. 00919-0839

RE: The tariff classification of a school box from Taiwan.

Dear Ms. Curbelo:

In your letter dated December 17, 1997, you requested a tariff classification ruling.

The school box (Item #W-68-P-7777) is composed of molded plastics. It is rectangular and measures approximately 8 1/4 inches in length, 5 inches in width and 2 1/2 inches in thickness. The box has a snap-close lid. The box does not have a handle, and there are no compartments. The box is meant to hold school supplies, such as pens, pencils, erasers, rulers and compasses.

The applicable subheading for the School Box will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, office or school supplies. The rate of duty will be 5.3 percent ad valorem.

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 Joan Mazzola at 212-466-5580.

Sincerely,

Robert B. Swierupski
Director,

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