CLA-2-96:S:N:N3:113 884086
Ms. Barbara Willey
Applause, Inc.
6101 Variel Avenue
P.O. Box 4183
Woodland Hills, CA 91365-4183
RE: The tariff classification of a pencil from Taiwan
Dear Ms. Willey:
In your letter dated March 18, 1993, you requested a tariff
classification ruling.
The merchandise is a clutch pencil decorated with flowers.
The applicable subheading for the pencil will be
9608.40.8000, Harmonized Tariff Schedule of the United States
(HTS), which provides for propelling or sliding pencils. The rate
of duty will be 3.4 percent 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