CLA-2-96:S:N:N1:113 877538

Ms. Cleta J. Magyar
Impact International, Inc.
1515 N. Federal Highway
Suite 208
Boca Raton, FL 33432

RE: The tariff classification of a stencil kit with markers from Taiwan, Hong Kong or China

Dear Ms. Magyar:

In your letter dated August 13, 1992, you requested a tariff classification ruling. The merchandise a Stencil Kit (item 93215). It contains 4 marking pens and a plastic, break-apart stencil.

The applicable subheading for the stencil kit will be 9608.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for felt tipped and other porous tipped pens and markers. The rate of duty will be 8 percent 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