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NY F85044

April 17, 2000



TARIFF NO.: 4202.92.4500

Ms. Leigh Wang
The Disney Store
101 North Brand Boulevard, Suite 1000
Glendale, CA 91203-2671

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

Dear Ms. Wang:

In your letter dated March 21st, 2000 you requested a classification ruling.

The sample submitted with your request is identified as style #17821, "Minnie Sparkle Pouch". The item consists of a pouch of Polyvinyl Chloride (PVC) plastic sheeting. The plastic sheeting measures 19 millimeters in thickness and has metallic flakes imbedded n the plastic. The pouch is intended for extended use after initial use as a retail container for the set of the articles it contains.

We note a recently published Informed Compliance Publication (ICP) entitled, “What Every Member of the Trade Community Should Know About: Classification of Sets under the HTS”, wherein the treatment of the “container as part of the set” is discussed. The ICP states that “[i]f Customs determines that a holder or container included with other articles is specifically designed to hold or contain those articles, such a determination will support the further conclusion that the articles and the holder or container are intended to be used together, or in conjunction with one another, to meet a particular need or carry out a specific activity.” But “[t]he holder or container need not be form-fitted or otherwise dedicated specifically to holding or carrying the articles imported with it, but it must be a particularly appropriate container and its capacity not appreciably larger than that required to hold or carry the accompanying articles.” ICP, page 9. U.S. Customs, September 1999; distributed via the Customs Electronic Bulletin Board and Customs World Wide Web at http://www.customs.gov.

If imported separately, the pouch is of a kind classified in HTS subheading 4202.92.4500/20%; the eraser in subheading 3926.10.0000/5.3%, if plastic, and 4016.92.0000/4.2% if rubber; the plastic ruler under subheading 9017.20.8080; the pencil in subheading 9609.10.0000/14 cents per gross + 4.3%, the plastic clip in subheading 8308.90.9000/2.7%; the stickers under subheading 4911.91.4040/1.2%; and the note pad under subheading 4820.10.2020/1.6%.

A previous Customs decision, HQ 962369, November 3rd, 1999 found that a similar PVC pouch packed with stationary accessories forms a "set" and that the PVC pouch constituted the essential character.

The applicable subheading for #17821, "Minnie Sparkle Pouch" will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bagsother. The duty rate will be 20% ad valorem.

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

Your sample is being returned as requested.

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 Kevin Gorman at 212-637-7091.


Robert B. Swierupski

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