CLA-2-96:S:N:N1:113 877586
Ms. Cleta J. Magyar
Impact International, Inc.
1515 N. Federal Highway
Suite 208
Boca Raton, FL 33432
RE: The tariff classification of pencils and ball point pens
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 blister pack containing a Fun Pen and a
Pop-A-Pencil, decorated with "The Little Mermaid" (item 4514).
The Fun Pen is a ball point pen. The Pop-A-Point Pencil consists
of a plastic barrel which contains a number of pointed leads in
plastic sheaths. When the point is worn away, it is removed and
pushed through the bottom of the barrel. This pushes the next
point forward. While packaged together, the items are not
considered a set for tariff purposes.
The applicable subheading for the Fun Pen will be
9608.10.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for ball point pens. The rate of duty will
be 0.8 cents each plus 5.4% ad valorem.
The applicable subheading for the Pop-A-Point Pencils 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
[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