CLA-2-96:RR:NC:2:224 J80014

Mr. Edward C. Han
KWE (USA), Inc.
230-39 International Airport Center Blvd
Building # 2, Suite 100
Jamaica, NY 11413

RE: The tariff classification of a mechanical pencil/ball point pen combination from Japan.

Dear Mr. Han:

In your letter dated January 6, 2003, you requested a tariff classification ruling, on behalf of Zebra Pen Corp., your client.

You are requesting the tariff classification on a product that is described as a pencil/pen combo, code numbers 19407, 10410, 10420, 10430, 10501, 10510, 10520, 10540, 10507, 10511, 10517,10521,10527 & 10541. The item consists of a ballpoint pen/mechanical pencil combination. The code numbers shown above indicate the numbers of the different styles that are part of the complete line of the Sharbo pen/pencil combo items. The samples will be returned, as requested by your office.

The applicable subheading for the mechanical pencil/pen combo, code numbers 19407, 10410, 10420, 10430, 10501,10510, 10520, 10540, 10507,10511,10517, 10521, 10527, and 10541, will be 9608.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens…propelling or sliding pencils…ball point pens. The rate of duty will be 0.8 ¢ each + 5.4 % ad valorem.

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 Tom McKenna at 646-733-3025


Robert B. Swierupski
National Commodity
Specialist Division