840991 84 Ruling Active

The tariff classification of a pencil and paper set from the United Kingdom.

Issued May 26, 1989 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9609.10.0000

Headings: 9609

Product description

The tariff classification of a pencil and paper set from the United Kingdom.

CBP rationale

The applicable subheading for the pencil and paper set will be 9609.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils and crayons, with leads encased in a rigid sheath.

Full text

NY 840991 May 26, 1989 CLA-2-96:S:N:N1:113 840991 CATEGORY: Classification TARIFF NO.: 9609.10.0000 Mr. Edward Feder A. Burghart Shipping Co., Inc. Newark International Plaza Route 1 & International Way Newark, NJ 07114 RE: The tariff classification of a pencil and paper set from the United Kingdom. Dear Mr. Feder: In your letter dated May 11, 1989 you requested a tariff classification ruling. The item consists of eight pencils, a rectangular tinplate box for carrying the pencils and a small memo pad. They are all put up for retail sale in a celluloid box. The applicable subheading for the pencil and paper set will be 9609.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils and crayons, with leads encased in a rigid sheath. The rate of duty will be 14 cents per gross plus 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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