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NY E89195




November 8, 1999

CLA-2-39:RR:NC:SP:221 E89195

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.10.0000

Ms. Machelle Blair
Wal*Mart Stores, Inc.
702 Southwest 8th Street
Bentonville, AR 72716-8023

RE: The tariff classification of a loose-leaf stationery pouch from China.

Dear Ms. Blair:

In your letter dated September 19, 1999, you requested a tariff classification ruling.

The sample submitted with your letter is identified as vendor stock # DS-008. It consists of a pencil pouch made of sheeting of plastics which incorporates three holes so that it may be placed in a loose-leaf binder. The pouch measures 8 inches by 10 ½ inches and has a sliding lock closure. There are three snap flap pockets heat sealed onto the front of the pouch. One pocket contains a gum eraser. One pocket contains a pencil sharpener. The third pocket contains a spiral memo pad, a 6 inch ruler and three wood cased pencils. The cost of the pencil pouch comprises more than 70 percent of the cost of the complete unit. The articles constitute a set, with the essential character imparted by the pencil pouch. The sample is being returned as you requested.

The applicable subheading for the loose-leaf stationery pouch will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plasticsoffice 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 212-637-7034.

Sincerely,

Robert B. Swierupski
Director,

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