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NY 896395

April 6, 1994

CLA-2-39:S:N:N6:221 896395


TARIFF NO.: 3923.10.0000

Ms. Gail T. Cumins
Sharretts, Paley, Carter & Blauvelt, P.C. Sixty Seven Broad Street
New York, NY 10004

RE: The tariff classification of a pen case from Germany.

Dear Ms. Cumins:

In your letter dated March 29, 1994, on behalf of Pelikan, Inc., you requested a tariff classification ruling.

The pen case is composed of molded plastics and will be used as a gift or presentation box for pens, which will be placed in the case after importation. The case is imported with a printed paper box. You suggest that the paper box is separately classified. The paper box, however, is the typical packaging material for such presentation cases and is classified with the case. As you requested, your sample is being returned.

The applicable subheading for the plastic case will be 3923.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods, of plastics, boxes, cases, crates and similar articles. The rate of duty will be 3 percent ad valorem.

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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