The tariff classification of a pencil pouch from China

N261404 February 12, 2015 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Anthony LoPresti S.J. Stile Associates, LTD. 181 South Franklin Ave. Valley Stream, NY 11581 RE: The tariff classification of a pencil pouch from China Dear Mr. LoPresti: In your letter dated February 2, 2015, you requested a tariff classification ruling on behalf of Isaac Morris, LTD. You have submitted a sample, which we are returning to you. Style MPECIO-T is a pencil pouch constructed with an outer surface of polyvinyl chloride plastic sheeting and 100% man-made textile material. Each material covers an equal portion of the overall outer surface of the pouch. The rear panel is made up of the textile material. The front panel is constructed with an outer surface of the plastic sheeting material. The front panel is also decorated with Marvel characters. The decorative design on the front panel is the first thing the consumer is likely to see and provides the more striking visual impact. It is also what will prompt the consumer to choose the article. As such, the essential character of the pencil pouch is imparted by the plastic sheeting material, General Rule of Interpretation 3(b) of the Harmonized Tariff Schedule (HTSUS), noted. The pencil pouch is designed to provide storage, protection, portability, and organization to pencils, pens, and other writing instruments. The pouch has a zipper closure along the top and measures approximately 8” (W) x 4.25” (H). It is of a durable construction and suitable for repetitive use. The sample has a single grommet. Thus, it is not suitable to be inserted into a loose leaf binder. I In your request, you suggested that the above mentioned article is classified under subheading 3923.10.0000, HTSUS, which provides, in part, for other articles of plastics…office and school supplies. However, articles of Heading 4202, HTSUS, are excluded from Chapter 39 by legal note 2(m) of Chapter 39. The article is provided for in Heading 4202. As such, it cannot be classified in any of the subheadings of Chapter 39. The applicable subheading for the pencil pouch will be 4202.92.4500, HTSUS, which provides for travel, sports, and similar bags, with outer surface of sheeting of plastic, other. The rate of duty will be 20 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 Director National Commodity Specialist Division