CLA-2-96:RR:NC:2:224 K86555
Mr. Kevin Maher
C Air Customhouse Brokers
181 South Franklin Avenue
Valley Stream, NY 11581
RE: The tariff classification of Multi Point Pencils from China
Dear Mr. Maher:
In your letter dated May 28, 2004, you requested a tariff classification ruling, on behalf of Roseart, your client.
You are requesting the tariff classification on a product that is identified as style # 2522, 10 Count Multi Point Pencils. Each plastic pencil casing contains 11 pre-sharpened No. 2 HB lead pencil points. The user pulls out each pencil point once used and inserts it to the back of the pencil. The sample will be returned, as requested.
The applicable subheading for the 10 Count Multi Point pencils, style # 2522, will be 9609.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils...crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors’ chalks: pencils and crayons, with leads encased in a rigid sheath. The rate of duty will be 14 ¢/ gross + 4.3 % 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 Tom McKenna at 646-733-3025.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division