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849022 84 Ruling Active

The tariff classification of a novelty pencil from Hong Kong.

Issued February 2, 1990 by U.S. Customs and Border Protection.

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84 849022 (February 2, 1990)

Tariff classification

HTS codes: 9609.10.0000

Headings: 9609

Product description

The sample is a lead pencil encased in a wooden sheath. On one end of the pencil a decorative rubber tulip is affixed. The sample is being returned as per your request.

CBP rationale

The applicable subheading for the novelty pencil 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 849022 February 2, 1990 CLA-2-96:S:N:N1:113 849022 CATEGORY: Classification TARIFF NO.: 9609.10.0000 Ms. Barbara S. Willey Applause, Inc. 6101 Variel Ave. Woodland Hills, CA 91367-4183 RE: The tariff classification of a novelty pencil from Hong Kong. Dear Ms. Willey: In your letter dated January 18, 1990, you requested a tariff classification ruling. A sample of the product inquired about was submitted with your letter. The sample is a lead pencil encased in a wooden sheath. On one end of the pencil a decorative rubber tulip is affixed. The sample is being returned as per your request. The applicable subheading for the novelty pencil 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 per cent 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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