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The tariff classification of ball point pens and wooden pencils from Taiwan.
Issued May 3, 1989 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard84 840392 (May 3, 1989)
Tariff classification
HTS codes: 9609.10.0000, 9608.10.0000
Product description
The tariff classification of ball point pens and wooden pencils from Taiwan.
CBP rationale
The applicable subheading for the ball point pen will be 9608.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for ball point pens. The applicable subheading for the pencil will be 9609.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils with leads encased in a wooden sheath.
Full text
NY 840392 May 3, 1989 CLA-2-96:S:N:N1:113 840392 CATEGORY: Classification TARIFF NO.: 9608.10.0000: 9609.10.0000 Mr. Eric Jones Eric Jones Customs Brokerage 5777 W. Century Blvd., Suite 380 Los Angeles, CA 90045 RE: The tariff classification of ball point pens and wooden pencils from Taiwan. Dear Mr. Jones: In your letter dated April 27, 1989 you requested a tariff classification ruling. The first item is a ball point pen with a novelty spinning face or emblem characterizing the Batman theme. The second item is a wooden pencil painted with themes. The applicable subheading for the ball point 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 .8 cents each and 5.4 percent ad valorem. The applicable subheading for the pencil will be 9609.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils with leads encased in a wooden sheath. The rate of duty will be 14 cents per gross and 4.3 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
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