The tariff classification of a pencil pouch from Taiwan,China and/or Hong Kong.

NY 877475 August 26, 1992 CLA-2-42:S:N:N3H:341 877475 CATEGORY: Classification TARIFF NO.: 4202.32.2000 Ms. Cleta J. Magyar Impact International, Inc. 1515 N. Federal Hwy. - Suite 208 Boca Raton, FL 33432 RE: The tariff classification of a pencil pouch from Taiwan, China and/or Hong Kong. Dear Ms. Magyar: In your letter dated August 12, 1992, you requested a tariff classification ruling on a pencil pouch. The sample submitted is a pencil pouch constructed of vinyl. It is unlined and measures approximately 8 1/2 inches by 4 inches. The pouch is secured by means of a top textile zipper closure. The front of the pouch features the "Where's Waldo" trademark. The applicable subheading for the pencil pouch of vinyl, will be 4202.32.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of plastic sheeting, other. The duty rate will be 20 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport