CATEGORY: Classification s39

N260823

February 10, 2015

CLA-2-42:OT:RR:NC:N4:441

CATEGORY: Classification

TARIFF NO.: 4202.32.9550

John E. Fairbanks Staples, The Office Superstore, LLC 500 Staples Drive Framingham, MA 01702

RE: The tariff classification of a pencil case from China

Dear Mr. Fairbanks:

In your letter dated December 3, 2015, you requested a tariff classification ruling. You have submitted one sample, which we are returning to you.

The sample is a pencil case constructed with an outer surface of 100% polyester textile material. You refer to the sample with four item numbers: 27751, 27752, 27753, and 27754. You also state in your letter that the pencil case is a pre-production sample. Please note, this ruling is only applicable to the sample in the condition in which it was presented to this office.

The pencil case is designed to provide storage, protection, portability, and organization to pencils, pens, a ruler, an eraser and other writing instruments. The case has textile-lined main compartment with a zippered closure across the top. It measures approximately 10” (L) x 1.75” (H). It is made up to have the look of a pencil. The case also features a detachable eraser, a pencil sharpener, and a highlighter tip.

The applicable subheading for the pencil case will be 4202.32.9550, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of textile materials, other, of man-made fibers. The rate of duty will be 17.6 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/. 2

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 Vikki Lazaro at [email protected].

Sincerely,

Gwenn Klein Kirschner Director National Commodity Specialist Division