The tariff classification of a pad holder with office supplies (style 59909) from China and Taiwan.

NY G88226 March 20, 2001 CLA-2-39:RR:NC:SP:221 G88226 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Ms. Joanne Balice CBI Distributing Corp. 2400 W. Central Road Hoffman Estates, IL 60195-1930 RE: The tariff classification of a pad holder with office supplies (style 59909) from China and Taiwan. Dear Ms. Balice: In your letter dated March 5, 2001, you requested a tariff classification ruling. A sample was provided with your letter. The pad holder is composed of polyvinyl chloride plastic (PVC). It has a zipper and a textile strap, and measures approximately 8 ½ inches by 5 ½ inches. A pad of paper can be inserted into the pocket on the right side. The left side is fitted and holds a plastic ruler, two pencils, two felt tipped pens, an eraser and a pencil sharpener. These items are packaged for retail sale with the pad holder, and will be classified with the pad holder as a set. The pad holder, which far exceeds the other items in value, weight and bulk, provides the essential character to the set. The applicable subheading for the pad holder and the office supplies will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, office or school supplies. The rate of duty will be 5.3 percent ad valorem. 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 212-637-7034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division