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NY N013939




July 30, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.10.0000

Mr. Paul Anuschat
Geo. S. Bush & Co., Inc.
600 N.W. Naito Parkway
Portland, OR 97209

RE: The tariff classification of a pencil pouch with school supplies from China.

Dear Mr. Anuschat:

In your letter dated July 9, 2007, on behalf of Fred Meyer, Inc., you requested a tariff classification ruling.

A photograph was provided with your letter. The product is identified as a pencil pouch with 10 school tools, item 72650. The pencil pouch is composed of plastic sheeting. It has three holes punched along one side so that it can be placed in a three-ring binder. It has a sliding lock on the other side. The pouch will be imported containing school supplies, including 1 mini calculator, 2 pencils, 2 erasers, 2 ball point pens, 1 folding 12-inch ruler, 1 pencil sharpener and 1 pencil gripper.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. This office considers the pencil pouch with school tools to be a set for tariff classification purposes, with the essential character imparted by the pencil pouch.

The applicable subheading for the pencil pouch with school tools, item 72650, will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plasticsoffice or school supplies. The rate of duty will be 5.3 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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