CLA-2-96:S:N:N1:113 870879
Mr. Robert Wolfson
Solid Magic
P.O. Box 1899
Walnut, CA 91788
RE: The tariff classification of Solid Magic correction pen from Taiwan
Dear Mr. Wolfson:
In your letter dated January 27, 1992, you requested a tariff
classification ruling.
The merchandise is a Solid Magic dry correction pen. It consists of a
solid core in a plastic holder which resembles the barrel of a pen. A report
from the Customs Laboratory indicates that the solid core consists of
titanium dioxide in a waxy, organic medium.
The applicable subheading for the Solid Magic 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% ad valorem.
This ruling is being issued under the provisions of Section 177 of the
Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter 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