CLA-2-85:S:N:N3:113 808840
Ms. Laurie Everill
J. C. Penney Purchasing Corporation
6501 Legacy Drive
Plano, TX 75024
RE: The tariff classification of a stationery kit from Taiwan
Dear Ms. Everill:
In your letter dated March 31, 1995, you requested a tariff classification ruling.
The merchandise is a stationery kit containing adhesive tape in a dispenser, a marking highlighter, a stapler and staples, an eraser, a ruler, a pencil, a pen, a memo pad, scissors, paper clips and rubber bands, all in a nylon and vinyl zippered carrying case.
The applicable subheading for the stationery kit will be 9608.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for felt tipped and other porous tipped pens. The rate of duty will be 7.2 percent 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 this ruling letter indicated above 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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport