Reconsideration of That Portion of New York Ruling Letter (NYRL) 874137, dated May 19, 1992, as to Notebook Pouches

HQ 952017 September 8, 1992 CLA-2 CO:R:C:F 952017 ALS CATEGORY: Classification TARIFF NO.: 3923.29.0000 Mr. Fred Shapiro Fasco (USA) Ltd. 2 Three Gables Road Morris Township, New Jersey 07960 RE: Reconsideration of That Portion of New York Ruling Letter (NYRL) 874137, dated May 19, 1992, as to Notebook Pouches Dear Mr. Shapiro: In the above referenced letter you were advised that, as herein pertinent, notebook pouches were classifiable in subheading 3926.10.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), as other articles of plastics, office and school supplies. We have been asked by our New York Seaport Area Office to reconsider the result of that ruling as to notebook pouches. FACTS: The article under consideration are notebook pouches made of polyvinyl chloride which have holes punched in them so they can be placed in 3-ring loose-leaf binders and used to hold and transport pens, pencils, erasers, rulers and other small school supply items. ISSUE: Are the notebook pouches more specifically provided for in a subheading other than subheading 3926.10.0000, HTSUSA? - 2 - LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is governed by the General Rules of Interpretation (GRI's) taken in order. GRI 1 provides that the classification is determined first in accordance with the terms of the headings and any relative section and chapter notes. If GRI 1 fails to classify the goods, and if the heading and legal notes do not otherwise require, the remaining GRI's are applied taken in order. In considering this matter we noted that substantially similar merchandise had been the subject of a prior Customs Headquarters Ruling Letter (HRL) 085526, dated December 21, 1989, and New York Ruling Letter (NYRL) 863506, dated June 12, 1991. Both of those ruling held that notebook pouches of plastic which are designed to hold school supplies such as pens and pencils and to facilitate their conveyance between various loci were classifiable in subheading 3923.29.0000, HTSUSA. HRL 085526 had considered the applicability of subheading 4202.32, HTSUSA, relative to such items as trunks and suitcases but held that subheading 3923.29.0000, HTSUSA, more specifically described the merchandise. We agree with that conclusion. In light of above, we reconsidered NYRL 874137, dated May 19, 1992, which advised you that subheading 3926.10.0000, HTSUSA, relative to school supplies, covered your notebook pouches. We noted that such pouches are normally used to carry school supply items and, therefore, may be broadly described as school supplies. We also noted that they may be utilized to carry other items. In considering the propriety of subheadings 3923.29.0000 and 3926.10.0000, HTSUSA, to the notebook pouches, we found that the latter subheading generally covers notebook pouches but that the former subheading more specifically details the purpose of such articles. Accordingly, we have concluded that NYRL 874137 should be modified. HOLDING: Notebook pouches made of polyvinyl chloride which have holes punched in them so they can be placed in 3-ring loose-leaf binders and used to hold and transport pens, pencils, erasers, rulers and other small school supply items are classifiable in subheading 3923.29.0000, HTSUSA, and subject to a general rate of duty of 3 percent ad valorem. - 3 - NYRL 874137 is modified in accordance with the above holding pursuant to section 177.9(d), Customs Regulations (19 CFR 177.9(d). Sincerely, John Durant, Director Commercial Rulings Division