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NY 810573

June 8, 1995

CLA-2-39:S:N:N6:221 810573


TARIFF NO.: 3926.10.0000

Ms. Sue Norris
Impact, Inc.
1515 N. Federal Highway, Suite 208
Boca Raton, Florida 33432

RE: The tariff classification of a pencil cup set from Taiwan, Hong Kong or China.

Dear Ms. Norris:

In your letter dated May 11, 1995, you requested a tariff classification ruling.

The pencil cup set (Item Number XX028) consists of a plastic cup, six pencils, a ruler, eraser and pencil sharpener, all packaged for retail sale. The items have pictures of characters from the movie The Lion King. The essential character is imparted by the pencil cup.

The applicable subheading for the pencil cup set will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics...office or school supplies. The rate of duty will be 5.3 percent ad valorem.

Importations of this product might be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a trademark, tradename or copyright registered with the United States Customs Service.

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
New York Seaport

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