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NY J82932




April 21, 2003

CLA-2-39:RR:NC:SP:221 J82932

CATEGORY: CLASSIFICATION

TARIFF NO. 3926.10.0000

Mr. Joseph R. Hoffacker
Barthco Trade Consultants
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of a pop-up phone index with pen from China.

Dear Mr. Hoffacker:

In your letter dated March 28, 2003, on behalf of your client Big Lot Stores, Inc., you requested a classification ruling.

You have submitted a sample of a pop-up phone index with a pen that is identified as item number 323B. The black plastic box contains the alphabet lettering on the front with a slide button to indicate a particular section. A small yellow flat pen fits into a slot designed to hold it in place. The green button in the lower right hand corner releases the pop-up top. The plastic box houses lined pink pages inside. The blank pages are not bound together and do not contain any printed matter that would indicate a specific entry of telephone numbers or addresses. In our opinion the essential character is imparted by the plastic box.

The sample is returned as you requested.

The applicable subheading for the plastic pop-up phone index 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 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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