CLA-2-96:S:N:N3:113 814070
Mr. Tom Paciaffi
Coronet Brokers Corporation
John F. Kennedy International Airport
Cargo Building 80
P.O. Box 300764
Jamaica, NY 11430-0764
RE: The tariff classification of pens and pencils from China and
Taiwan
Dear Mr. Paciaffi:
In your letter dated August 24, 1995, on behalf of Pyramid
Handbags, Inc., you requested a tariff classification ruling.
The merchandise consists of three styles of novelty pens and
pencils intended for children. Item number 3317 is the Lion King
Bubble Pen. One end is a ball point pen with a cap, and the
other end is a plastic lion head attached to a bubble blowing
wand. The barrel of the pen contains bubble solution. The Lion
King Bubble Pen is made in China. Item number 3372 is the Lion
King Eraser Top. It is a pencil decorated with Lion King cartoon
animals, and topped with a shaped eraser that resembles a lion.
The Lion King Eraser Top is made in Taiwan. The last article,
which is not identified by an item number, is the Mighty Morphin
Power Rangers Pencil Topper. It is a pencil decorated with Power
Ranger cartoon characters, and topped with a molded plastic shape
depicting a Power Ranger. The country of origin is China.
The applicable subheading for the Lion King Bubble Pen will
be 9608.10.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for ball point pens. The duty rate will be
0.8 cents each plus 5.4 percent ad valorem.
The applicable subheading for the Lion King Eraser Top
pencil and the Mighty Morphin Power Rangers Topper pencil 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 percent ad valorem.
Cased pencils from China may be subject to anti-dumping
duties. Before you import, we recommend that you contact the
International Trade Commission at:
Office of Antidumping Investigations
Import Administration
International Trade Commission
U.S. Department of Commerce
14th Street and Constitution Avenue, N.W.
Washington, DC 20230
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