CLA-2-96:RR:NC:SP:221 F86668

Mr. Bill Julich
Delmar International, Inc.
147-55 175th St.
Jamaica, New York 11434

RE: The tariff classification of a combination pen, pencil and stylus from Japan.

Dear Mr. Julich:

In your letter dated April 26, 2000, on behalf of Bic Corporation, you requested a tariff classification ruling.

A sample was provided with your letter. The product is a combination ball point pen, lead pencil and plastic stylus for use with a personal digital assistant. The pen, pencil and stylus extend and retract by twisting the barrel. As you requested, the sample is being returned. The applicable subheading for the pen, pencil and stylus combination 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 rate of duty will be 6.6 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 Joan Mazzola at 212-637-7034.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division