870466 87 Ruling Active

The tariff classification of a Stationery Tool Organizer and a LiteWriter from Taiwan

Issued January 21, 1992 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8211.93.0030, 9608.10.0000

Headings: 8211, 9608

Product description

The tariff classification of a Stationery Tool Organizer and a LiteWriter from Taiwan

CBP rationale

The applicable subheading for the Lite Writer will be 9608.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for ball point pens. The applicable subheading for the Multi Worker will be 8211.93.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for knives with cutting blades, having other than fixed blades, pen knives, pocket knives and other knives which have folding blades. The applicable subheading for the pen will be 9806.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for ball point pens.

Full text

NY 870466 January 21, 1992 CLA-2-96:S:N:N1:113 870466 CATEGORY: Classification TARIFF NO.: 9608.10.0000; 8211.93.0030 Mr. Celestine C. Anyanwu Kems International Company 1801 West Worley #18B Columbia, MO 65203 RE: The tariff classification of a Stationery Tool Organizer and a Lite Writer from Taiwan Dear Mr. Anyanwu: In your letter dated December 17, 1991, you requested a tariff classification ruling. There are two items under consideration. The first is the GM092 Lite Writer. This is a ball point pen with a built-in light at the writing end to illuminate the paper. The rate of duty for the Lite Writer will be the same whether it is imported with the batteries or without. The applicable subheading for the Lite Writer 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 0.8 cents each plus 5.4% ad valorem. The second item is the GM094 Multi Worker 11-in-1 Stationery Tool Organizer. This device is a folding knife with attachments including a knife blade, a carton opener, a pair of scissors, a tape measure, a stapler, a punch, and a pencil sharpener. The device also acts as a desk pen stand, and includes a ball-point pen. In our opinion, the device is not a set for Tariff purposes. The Multi Worker and the pen would be separately classifiable. The applicable subheading for the Multi Worker will be 8211.93.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for knives with cutting blades, having other than fixed blades, pen knives, pocket knives and other knives which have folding blades. The rate of duty will be 3 cents each plus 5.4% ad valorem. The applicable subheading for the pen will be 9806.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for ball point pens. The rate of duty will be 0.8 cents each plus 5.4 % 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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