The tariff classification of a pen and pencil holder from Vietnam

N335457 October 17, 2023 CLA-2-39:OT:RR:NC:N4:434 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Victoria Zaleski Acushnet Co. 333 Bridge Street P.O. Box 965 Fairhaven, MA  02719-0965 RE:      The tariff classification of a pen and pencil holder from Vietnam Dear Ms. Zaleski: In your letter, dated September 21, 2023, you requested a tariff classification ruling.  Samples, photos, and product specifications were provided for our review. The “Desk Caddie,” Acushnet Item number TA23DC-01, is a pen and pencil holder designed to resemble a miniature Titleist golf bag that will be marketed as a desk accessory to golf enthusiasts.  The inner core of the cup is made of plastic.  The outer portion, made primarily of woven polyurethane textile, is designed with distinguishing detail to be a small-scale model of a golf bag. You inquire whether the item is more appropriately classified in “Other” made up textile articles in subheading 6307.90.9891, Harmonized Tariff Schedule of the United States (HTSUS) or in “Other articles of plastic,” as an office or school supply, in subheading 3926.10.0000, HTSUS.  We find that the plastic which forms the majority of the inner cup makes up the functional portion of the pen holder.  The textile golf bag is primarily decorative. Therefore, the applicable subheading for the pen holders will be 3926.10.0000, HTSUS, which provides for “Office or school supplies,” of plastic.  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 the World Wide Web at https://hts.usitc.gov/current. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request.  This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1).  This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect.  In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.  Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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 Charlene Miller at charlene.s.miller@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division