The tariff classification of pencil cases from China.

N058332 May 12, 2009 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Mr. Azhar Ayub Twinklers Limited 122 Granville Road London, NW2 2LD, United Kingdom RE: The tariff classification of pencil cases from China. Dear Mr. Ayub: In your letter dated April 22, 2009, you requested a tariff classification ruling. The two samples provided with your letter are pencil cases composed of molded polypropylene plastic. The pencil cases are available in the shape of various Disney characters. One sample is the shape of Mickey Mouse, the other, Winnie the Pooh. The Mickey Mouse case measures approximately 9-½ inches by 4 inches by 1-½ inches at its greatest dimensions. The Winnie the Pooh case measures approximately 7-¼ inches by 3 inches by 1-½ inches at its greatest dimensions. Each case is molded as a single piece that folds over at a hinge-type connector to form a lidded case that secures closed with the incorporated snap tab closure. The interior forms a single compartment that can fit pens, pencils and small stationery supplies. The pencil cases have battery operated flashing lights that can be activated by pressing a switch. The applicable subheading for the molded plastic pencil cases will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…office or school supplies. The rate of duty will be 5.3 percent ad valorem. 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/. Importations of this product may be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, trade name or copyright recorded with U.S. Customs and Border Protection. If you are an authorized importer of the product we recommend notifying your local CBP office prior to importation. 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 (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division