849748 84 Ruling Active

The tariff classification of a set of mechanical pencils from Brazil.

Issued March 13, 1990 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9608.40.4000

Headings: 9608

Product description

The item is a set of four colored mechanical pencils and a tube containing different colored leads for the pencils. The set is sold in a blister pack.

CBP rationale

The applicable subheading for the mechanical pencils will be 9608.40.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for propelling or sliding pencils (e.

Full text

NY 849748 March 13, 1990 CLA-2-96:S:N:N1:113 849748 CATEGORY: Classification TARIFF NO.: 9608.40.4000 Mr. John A. Slagle Wolf D. Barth Co., Inc. 7575 Holstein Ave. Philadelphia, PA 19153 RE: The tariff classification of a set of mechanical pencils from Brazil. Dear Mr. Slagle: In your letter dated February 15, 1990, on behalf of Binney & Smith, Inc., of Easton, PA, you requested a tariff classification ruling. The item is a set of four colored mechanical pencils and a tube containing different colored leads for the pencils. The set is sold in a blister pack. The applicable subheading for the mechanical pencils will be 9608.40.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for propelling or sliding pencils (e.g. mechanical pencils). The duty rate will be 6.6 percent ad valorem. Articles classifiable under subheading, HTS, which are products of Brazil are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. 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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