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The tariff classification of pencils and stencil kits fromChina
Issued December 4, 1991 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard86 868835 (December 4, 1991)
Tariff classification
HTS codes: 3924.90.5000, 9609.10.0000
Product description
The tariff classification of pencils and stencil kits fromChina
CBP rationale
The applicable subheading for the novelty pencils 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 applicable subheading for the stencil kit will be 3924.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of household plastics, other, other.
Full text
NY 868835 December 4, 1991 CLA-2-96:S:N:N1:113 868835 CATEGORY: Classification TARIFF NO.: 9609.10.0000; 3924.90.5000 Ms. Helen H. Seldon W. M. Stone & Co. 838 Granby Street P. O. Box 3160 Norfolk, VA 23514 RE: The tariff classification of pencils and stencil kits from China Dear Ms. Stone: In your letter dated November 11, 1991, on behalf of Mark Steven Service Merchandisers, Inc., you requested a tariff classification ruling. The merchandise consists of two separate items. The first is novelty pencils. These items are common wood-cased pencils topped by a plastic bendable bunny or chicken. They are imprinted with an Easter message. The second item is a stencil kit, containing 6 marking pens, foam to anchor the egg, 3 stencils and 12 paper egg stands. The applicable subheading for the novelty pencils 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 % ad valorem. The applicable subheading for the stencil kit will be 3924.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of household plastics, other, other. The rate of duty will be 3.4% 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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