CLA-2-96:S:N:N1:113 877517
Ms. Cleta J. Magyar
Impact International, Inc.
1515 N. Federal Highway
Suite 208
Boca Raton, FL 33432
RE: The tariff classification of pencils from Taiwan, Hong Kong or China
Dear Ms. Magyar:
In your letter dated August 13, 1992, you requested a tariff
classification ruling.
The merchandise is Eraser Top Pencils, item 4599. The pencils are
standard pencils with a large, flat eraser bearing the likeness of "The
Little Mermaid," Ariel.
The applicable subheading for the Eraser Top Pencils will be
9609.10.0000, Harmonized Tariff Schedule of the United States (HTS), which
provides for pencils and crayons, with leads incased in a rigid sheath. The
rate of duty will be 14 cents per gross [pieces] 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