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March 17, 1999

CLA-2-39:RR:NC:SP:221 D88792


TARIFF NO.: 3926.10.0000

Mr. Kevin Maher
C-Air Customhouse Brokers
153-66 Rockaway Boulevard
Jamaica, NY 11434

RE: The tariff classification of a pencil case set from China.

Dear Mr. Maher:

In your letter dated March 1, 1999, on behalf of Roseart Industries, you requested a tariff classification ruling.

A sample was provided with your letter. The pencil case set (style number 1307-6124) consists of three pencils, two erasers, a pencil sharpener and a pencil case composed of molded plastics. As imported, these items are packaged together for retail sale. The essential character is imparted by the pencil case. As you requested, your sample is being returned.

The applicable subheading for the pencil case 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.

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 Joan Mazzola at 212-637-7034.


Robert B. Swierupski

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