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NY 868391

November 04, 1991

CLA-2-39:S:N:N3G:221 868391


TARIFF NO.: 3926.90.9090

Mr. John W. Cain
Cain Customs Brokers, Incorporated
421 Texano
P.O. Box 150
Hidalgo, Texas 78557

RE: The tariff classification of a pencil holder from Mexico.

Dear Mr. Cain:

In your letter dated October 16, 1991, on behalf of Spiral Binding Company, you requested a tariff classification ruling.

The pencil holder consists of a tightly wound plastic strip, which when straightened measures approximately 2 1/4 inches in length. The edges of the strip have ridges. After importation, the pencil holders will be glued to notebooks and folders by the manufacturers of such items.

The applicable subheading for the pencil holders will be 3926.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics. The rate of duty will be 5.3 percent ad valorem.

Articles classifiable under subheading 3926.90.9090, HTS, which are products of Mexico, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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