CLA-2-96:RR:NC:SP:221 G86137

Ms. Gordia Fung
Wahsun Stationery Factory Ltd.
7/F., 16 Wong Chuk Hang Road
Aberdeen, Hong Kong

RE: The tariff classification of ball point pen refills from Hong Kong.

Dear Ms. Fung:

In your letter dated January 3, 2001, you requested a tariff classification ruling.

No sample was submitted with your request. You describe the product as a refill for a ball point pen. It is assumed for purposes of this reply that the refill consists of the ball point and the ink reservoir.

The applicable subheading for the refills will be 9608.60.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for refills for ball point pens, comprising the ball point and ink reservoir. The rate of duty will be 0.4 cents each plus 2.7 percent ad valorem.

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


Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division