The tariff classification of pencil cases from China

N209915 April 13, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.32.9550 Darcy Emehiser OEC Logistics, Inc. 2200 Lind Avenue SW, Suite 909 Renton, WA 98057 RE: The tariff classification of pencil cases from China Dear Ms. Emehiser: In your letter dated March 15, 2012, you requested a tariff classification ruling. Your samples will be returned to you. Your first sample, which is in the shape of a sneaker, was not given a style number or name. It is a pencil case constructed with an outer surface of polyester textile material. The case is designed to provide storage, protection, and organization to pencils, pens, and other writing instruments. It has an unlined interior and secures with a metal zipper. The sample you refer to as “Bugeye” is a pencil case constructed with an outer surface of polyester textile material. The case is designed to provide storage, protection, and organization to pencils, pens, and other writing instruments. It has an unlined interior and secures with a metal zipper. In your letter, you suggest classification of the pencil cases under subheading 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. Section XI, wherein goods of Heading 6307 are classified, is limited by Legal Note 1(l) that excludes textile goods of Heading 4202, HTSUS. The pencil cases are akin to the articles of Heading 4202 in that they are designed to store, protect, organize, and transport their contents. As such, the pencil cases are excluded from classification in Heading 6307. The applicable subheading for the pencil cases will be 4202.32.9550, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of textile materials, other, of man-made fibers. The duty rate will be 17.6 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/. 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 Vikki Lazaro at (646) 733-3041. Sincerely, Thomas J. Russo Director National Commodity Specialist Division