CLA-2-96:RR:NC:SP:221 G87168

Mr. Marc D. Torrence
V. Alexander & Co., Inc.
P.O. Box 291929
Nashville, TN 37229-1929

RE: The tariff classification of “Accent Dry Pencil Bible Highlighters” and refills from Japan.

Dear Mr. Torrence:

In your letter dated February 7, 2001, on behalf of Sanford LP, you requested a tariff classification ruling.

Sample highlighters and refills were provided with your letter. The Accent Dry Pencil Bible Highlighters are clutch pencils that can be used to highlight bibles or other books with dry ink leads. The dry ink lead is extended by depressing a plunger at the top of the pencil, activating a spring that pushes the lead out of the bottom of the barrel, where it is held in place by jaws. The lead is retracted by depressing the plunger and pressing the lead against a firm surface, pushing it back into the barrel. As you requested, the samples are being returned. The applicable subheading for the Accent Dry Pencil Bible Highlighters will be 9608.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for propelling or sliding pencils (for example, mechanical pencils); other. The rate of duty will be free. The applicable subheading for the Accent Dry Pencil Bible Highlighter refills will be 9609.20.4000, HTS, which provides for pencil leads, black or colored: over 1.5 mm in maximum cross-sectional dimension. 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 Joan Mazzola at 212-637-7034.


Robert B. Swierupski
National Commodity
Specialist Division