CLA-2-96:RR:NC:N1:113 E80320
Mr. Arlen T. Epstein
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, NY 10036-8901
RE: The tariff classification of a pen and pencil set from Taiwan
Dear Mr. Epstein:
In your letter dated April 5, 1999, on behalf of Avon Products, Inc., you requested a tariff classification ruling.
The sample you provided is a pen and pencil set, packed in a fitted, flocked PVC pouch. Both pen and pencil are gold-plated. Their clips are decorated with figures of angels. The pen is a ball-point. The pencil is a clutch-type mechanical pencil.
The applicable subheading for the pen and pencil set 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 headings 9608.10, 9608.20, 9608.31, 9608.39 or 9608.40. The rate of duty will be the rate applicable to each article in the absence of this subheading. The fitted pouch may be prorated over its contents.
The applicable subheading for the pen 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 pencil will be 9608.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for propelling and sliding pencils, other. The rate of duty will be free.
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 212-637-7008.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division