The tariff classification of a Pen Holder from China

N032226 July 17, 2008 CLA-2-48:OT:RR:E:NC:2:234 CATEGORY: Classification TARIFF NO.: 4823.90.8600 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a Pen Holder from China Dear Mr. Crago: In your letter dated June 30, 2008, you requested a tariff classification ruling. You submitted photos of an item designated as a Pen Holder, Item Number A068RA01880. As stated in your letter the pen holder is made up of 100% paperboard and measures approximately 4” x 4” x 4”. It is an open container which has four compartments that measure approximately 2” x 2” x 4” each. It is covered with an outer surface that is design printed. The interior of the container is color coordinated to the exterior design. The item is being marketed as a stationery item for personal household or office use. The applicable subheading for the Pen Holder will be 4823.90.8600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (non-enumerated) articles of paper or paperboard. The rate of duty will be Free. 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/. 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 Patricia Wilson at 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division