Mr. Ken Lacy
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
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
New York Seaport