Ms. Krista L. Olsson
V. Alexander & Co., Inc.
P.O. Box 291929
Nashville, TN 37229-1929
RE: The tariff classification of pencil holders from Germany
Dear Ms. Olsson:
In your letter dated October 28, 1999, on behalf of Sanford LP, you requested a tariff classification ruling.
The sample you provided is a pencil holder, No. 1098 N. The pencil holder or pencil lengthener is 4 3/8 inches [10.5 cm.] long. It consists of a 2-½ inch piece of hexagonal wood attached to a steel tube. The tube is split for the insertion of a pencil. A ring tightener is pulled over the tube, locking the pencil in place.
The applicable subheading for the pencil lenghtener will be 9608.99.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for pen-holders, pencil-holders and similar holders. The rate of duty will be free.
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 212-637-7008.
Robert B. Swierupski