The tariff classification of pencil cases from China

N233199 September 21, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.32.1000 Alice Liu Atico International, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of pencil cases from China Dear Ms. Liu: In your letter dated September 7, 2012, you requested a tariff classification ruling. Your samples will be returned to you. Style A068PA01559 is a pencil case constructed with an outer surface of polyurethane (PU) plastic sheeting material. It is designed to provide storage, protection, and organization to pencils, pens, and other writing instruments. The case has a storage compartment that is lined with a textile material. The case has a zipper closure along the top and measures approximately 7.5” (L) x 3” (W) x 2” (D). Style A068PA01560 is a pencil case constructed with an outer surface of polyvinyl chloride (PVC) plastic sheeting material. It is designed to provide storage, protection, and organization to pencils, pens, and other writing instruments. The case has a textile-lined storage compartment and zipper closure across the middle. It measures approximately 9.25” (L) x 4.5” (W). The applicable subheading for both styles will be 4202.32.1000, 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 sheeting of plastic, of reinforced or laminated plastics. The rate of duty will be 12.1 cents/kg + 4.6% 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