CLA-2-96:RR:NC:MM:113 C83703
Ms. Elizabeth Douglass
Sourcing Horizons Corporation
8 Valemont Way
Summit, NJ 07901
RE: The tariff classification of pencils, pens and pencil sharpeners from China
Dear Ms. Douglass:
In your letter dated January 19, 1998, you requested a tariff classification ruling.
The merchandise comprises a lead pencil, a ball point pen and a pencil sharpener. These items are decorated with EVA foam shapes. The pencil has a "bear" topper. The pen's barrel is foam, topped by a bat. The pencil sharpener is in a case with a foam elephant. The other merchandise on your inquiry will be addressed in a separate letter.
The applicable subheading for the pencil will be 9609.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils and crayons, with leads encased in a rigid sheath. The rate of duty will be 14 cents per gross plus 4.3 percent ad valorem.
The applicable subheading for the ball point pen will be 9608.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for ball point pens. The rate of duty will be 0.8 cents each plus 5.4 percent ad valorem.
The applicable subheading for the pencil sharpeners will be 8214.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of cutlery, paper knives, letter openers, erasing knives, pencil sharpeners (nonmechanical) and blades and other parts thereof. The rate of duty will be 0.3 cents each plus 4.6 percent ad valorem.
Pencils from China may be subject to anti-dumping duties. Before importing the items we suggest you contact:
Office of Antidumping Investigations
Import Administration
International Trade Administration
U.S. Department of Commerce
14th Street and Constitution Avenue, N.W.
Washington, DC 20230
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 James Smyth at 212-466-2084.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division