CLA-2-96:RR:NC:MM:113 C86003
Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153
RE: The tariff classification of pens and pencils from China and Taiwan
Dear Mr. Hoffacker:
In your letter dated March 26, 1998, on behalf of Raymond Geddes, you requested a tariff classification ruling.
The merchandise is a number of novelty pens and pencils. The Wild Writer Pen (item 3009) is a ball point pen with an comical bird-like figure at its top. The Extra Long Pretzel Pencils are novelty pencils which are twisted into different shapes. Both of these items are functional writing instruments. The Sports Jam Giant Pencil is a novelty item in the shape of a pencil. It is 14 inches long, and does not contain more than one inch of lead. It is not truly capable of use as a writing instrument.
The applicable subheading for the Wild Writer Pen, the product of Taiwan, 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 percent ad valorem.
The applicable subheading for the Extra long Pretzel Pencils, the products of China, 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 percent ad valorem.
Pencils which are the product of China may be subject to anti-dumping duties. Before importing the merchandise, we suggest you contact:
Office of Antidumping Investigations
Import Administration
International Trade Administration
U.S. Department of Commerce
14th Street and Constitution Avenue, N.W.
Washington, DC 20230
The applicable subheading for the Sports Jam Giant Pencil, the product of China, will be 4421.90.9840, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of wood, other, other, other, other. The rate of duty will be 3.7 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 the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist James Smyth at 212-466-2084.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division