CLA-2-96:S:N:N3:113 887815
9608.99.6000; 3215.90.5000
Mr. James Kernaghan
Asher and Burton Pty., Ltd.
17 North End House
Fitzjames Avenue
London, England W14 ORS
RE: The tariff classification of writing instruments and ink refills from
Italy
Dear Mr. Kernaghan:
In your letter dated June 21, 1993, you requested a tariff
classification ruling.
The merchandise is ball point pens, fiber tipped pens, fountain pens,
automatic pencils and pen ink refills. The pen refills will be imported in
packs of 9 fountain pen refill cartridges, 4 ball point pen refills or 1
fiber tip refill.
The applicable subheading for the ball point pens 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 fiber tipped pens will be
9608.20.0000, Harmonized Tariff Schedule of the United States (HTS), which
provides for felt tipped and other porous-tipped pens and markers. The rate
of duty will be 8 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, stylograph pens and other pens, other. The rate of duty will
be 0.8 cents each plus 5.4 percent ad valorem.
The applicable subheading for the ball point pen refills 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 0.8 cents each plus 5.4 percent ad
valorem.
The applicable subheading for the fiber tipped refills will be
9608.99.6000, Harmonized Tariff Schedule of the United States (HTS), which
provides for felt tipped and other porous-tipped pens and markers...parts of
the foregoing articles, other, other. The rate of duty will be 3.8 percent
ad valorem.
The applicable subheading for the fountain pen 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 ink, other. The
rate of duty will be 1.8 percent ad valorem.
Your inquiry does not provide enough information for us to give a
classification ruling on the automatic pencils. Your request for a
classification ruling should include a sample of the item or descriptive
literature.
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