CLA-2-96:RR:NC:MM:113 C89203
9608.99.6000
Mr. Craig Schau
Emery Worldwide Customs Brokers
6940A Engle Road
Middleburg Heights, OH 44130
RE: The tariff classification of pen and pencil parts from Taiwan
Dear Mr. Schau:
In your letter dated June 8, 1998, on behalf of Berea Hardwoods Company,
you requested a tariff classification ruling.
The merchandise consists of parts of ball point pens, fountain pens and
mechanical pencils imported in bulk shipments, and also on occasion, as packaged
component kits in small plastic bags. The importer does a pick-and-pack
operation to supply its customers with do-it-yourself craft kits for making
writing instruments. The importations, whether of bulk or bagged parts, do not
include the outer body material (the wood barrel of the instrument). Considering
the circumstances of the importation, the parts imported in bags are not entered
for reasons such as requirements or convenience of packing, handling or
transport. Thus, they are not considered unassembled under GRI 2(a). Whether
imported in bulk or in bags, the parts are classifiable under their several
appropriate HTS headings.
The Explanatory Notes to Section XX 96.08 state that this heading does not
cover "ink cartridges for fountain pens." The applicable subheading for the
fountain pen ink cartridges will be 3215.90.5000, Harmonized Tariff Schedule of
the United States (HTS), which provides for printing ink, writing or drawing ink
and other inks, whether or not concentrated or solid, other, other. The rate of
duty will be 1.8 percent ad valorem.
The applicable subheading for any ball point pen refills imported in bulk
will be 9608.60.0000, Harmonized Tariff Schedule of the United States (HTS),
which provides for refills for ball point pens, comprising the ball point and
ink reservoir. The rate of duty will be 0.5 cents each plus 3.2 percent ad
valorem.
The applicable subheading for the ball point pen parts and fountain pen
parts other than the ink cartridges will be 9608.99.4000, Harmonized Tariff
Schedule of the United States (HTS), which provides for parts of articles
provided for in subheadings 9608.10, 9608.31 and 9608.39 (other than balls for
ball point pens). The rate of duty will be 0.2 cents each plus 1.2 percent ad
valorem.
The applicable subheading for the mechanical pencil parts will be
9608.99.6000, Harmonized Tariff Schedule of the United States (HTS), which
provides for parts of propelling or sliding pencils (for example, mechanical
pencils), other, other, other, other. The rate of duty will be 0.8 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