The tariff classification of a pencil box from Taiwan, HongKong and/or China.

NY 897529 May 20, 1994 CLA-2-42:S:N:N6:341 897529 CATEGORY: Classification TARIFF NO.: 4202.92.9040 Ms. Cindy Geisenheimer Impact International, Inc. 1515 N. Federal Highway - Suite 208 Boca Raton, FL 33432 RE: The tariff classification of a pencil box from Taiwan, Hong Kong and/or China. Dear Ms. Geisenheimer: In your letter dated April 25, 1994, you requested a tariff classification ruling for a pencil box. The sample submitted, item 74, identified as a "Multi Pencil Box', is a fitted pencil box with mechanical compartments. The item is a lidded container of a kind similar to specially shaped and fitted "jewelry boxes or cutlery cases" of Heading 4202. The exterior is almost wholly covered with plastic sheeting. The box measures approximately 9 1/2" x 3 3/4" x 1 1/2". The applicable subheading for Item 74, the pencil box of plastic sheeting, will be 4202.92.9040, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases...; jewelry boxes, cutlery cases and similar containers, with outer surface of sheeting of plastic, other, other, 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