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NY L82317




February 28, 2005

CLA-2-39:RR:NC:SP:221 L82317

CATEGORY: CLASSIFICATION

TARIFF NO. 3926.10.0000

Ms. Wanda Habrial
Binney & Smith
1100 Church Lane
Easton, PA 18044

RE: The tariff classification of a crayon sharpener from China.

Dear Ms. Habrial:

In your letter dated January 31, 2005, you requested a classification ruling.

The submitted sample is identified as Mr. Tip Sharpener. It is made of polystyrene and designed in the shape of a crayon character figure that is named Mr. Tip. This sharpener will be used to sharpen the tips of crayons. This product is made entirely of plastic and does not have a metal cutting blade.

The applicable subheading for the plastic crayon sharpener 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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