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NY K83185

March 11, 2004
CLA-2-39:RR:NC:SP:221 K83185


TARIFF NO. 3926.10.0000

Mr. Joseph R. Hoffacker
Barthco Trade Consultants
7575 Holstein Avenue
Philadelphia, PA 19153

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

Dear Mr. Hoffacker:

In your letter dated February 9, 2004, on behalf of your client Big Lots Stores, Inc., you requested a classification ruling.

You have submitted a sample that is identified as a nine-piece Pencil Tray Set, item number 10664. The Pencil Tray Set contents include: a plastic ruler, stapler, pencil sharpener, staples, single hole punch, tape dispenser, 20 paper clips, 10 push pins and 1 pencil tray. This pencil tray set will be put up for retail sale in a polyvinyl chloride (PVC) package.

The sample is returned as you requested.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. This office considers the Pencil Tray Set to be a set for tariff classification purposes, with the essential character imparted by the plastic organizer tray.

The applicable subheading for the Pencil Tray 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 646-733-3023.


Robert B. Swierupski

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