CLA-2-96:S:N:N3:113 883128
9608.40.8000; 9608.50.0000
Mr. Brent W. Francis
Stonegate International
495 North University Avenue, Suite 201
Provo, Utah 84601
RE: The tariff classification of writing instruments from Taiwan
Dear Mr. Francis:
In your letter dated February 24, 1993, you requested a
tariff classification ruling.
The merchandise is sets of writing instruments. Included
are ball point pens, propelling pencils, roller ball pens and
fountain pens. Some of the pencils propel the lead by means of
an internal mechanism actuated by twisting. Other pencils are
clutch pencils in which the lead is held in place by small jaws.
The applicable subheading for the ball point pens and roller
pens 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 fountain pens will be
9608.39.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for fountain pens. The duty rate will be
0.8 cents each plus 5.4 percent ad valorem.
The applicable subheading for the mechanical pencils with
internal twist mechanism will be 9608.40.4000, Harmonized Tariff
Schedule of the United States (HTS), which provides for
propelling or sliding pencils, with a mechanical action for
extending, or for extending and retracting, the lead. The duty
rate will be 6.6 percent ad valorem.
The applicable subheading for the clutch pencils will be
9608.40.8000, Harmonized Tariff Schedule of the United States
(HTS), which provides for propelling or sliding pencils, other.
The duty rate will be 3.4 percent ad valorem.
The applicable subheading for the instruments imported as
sets will be 9608.50.0000, Harmonized Tariff Schedule of the
United States (HTS), which provides for sets of articles from two
or more of the subheadings 9608.10. 9608.20. 9608.39 or 9608.40.
The duty rate will be the rate applicable to each article in the
absence of this subheading.
The question of marking for the writing instruments is being
referred to the Office of Regulations and Rulings, U.S. Customs
Service Headquarters, 1301 Constitution Avenue, N.W., Washington
D.C. 20229. A ruling will be issued to you from that office.
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