The tariff classification of a pencil case from China

N253862 June 11, 2014 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.32.9550 Len Gevertzman Vida Shoes International Inc. 29 West 56th Street New York, NY 10019 RE: The tariff classification of a pencil case from China Dear Mr. Gevertzman: In your letter dated May 23, 2014, you requested a tariff classification ruling. You have submitted a sample, which we are returning to you. A style number was not provided for the sample submitted. The item is a barrel-shaped pencil case constructed with an outer surface of nylon mesh textile material. The case is designed to provide storage, protection, portability, and organization to pencils, pens, a ruler, an eraser and other writing instruments. The case has an unlined main compartment with a zippered closure across the top. It measures approximately 8.75” (W) x 2.75” (H). The applicable subheading for the pencil case 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 rate of duty 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 vikki.lazaro@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division