CLA-2-96:S:N:N3:113 883650

Mr. Ken Lacy
KEL International
1838 El Camino Real # 111
Burlingame, CA 94010

RE: The tariff classification of a pen and pencil set from Taiwan

Dear Mr. Lacy:

In your letter dated March 4, 1993, on behalf of U.S. Trade Links, you requested a tariff classification ruling. The merchandise is a ball point pen and a clutch pencil packaged in a plastic case and outer cardboard sleeve. The pen and pencil are black with gold trim.

The applicable subheading for the pen and pencil set will be 9608.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for sets of articles from two or more of the subheadings 9608.10, 9608.20, 9608.31, 9608.39 or 9608.40. The rate of duty will be the rate applicable to each article in the absence of this subheading. Therefore, the ball point pen will take the rate of heading 9608.10.0000, HTS, which is 0.8 cents each plus 5.4 percent ad valorem and the pencil will take the rate of 9608.40.8000, HTS, which is 3.4 percent ad valorem.

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

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director
New York Seaport