The tariff classification of Solid Magic correction pen from Taiwan

NY 870879 March 2, 1992 CLA-2-96:S:N:N1:113 870879 CATEGORY: Classification TARIFF NO.: 9609.10.0000 Mr. Robert Wolfson Solid Magic P.O. Box 1899 Walnut, CA 91788 RE: The tariff classification of Solid Magic correction pen from Taiwan Dear Mr. Wolfson: In your letter dated January 27, 1992, you requested a tariff classification ruling. The merchandise is a Solid Magic dry correction pen. It consists of a solid core in a plastic holder which resembles the barrel of a pen. A report from the Customs Laboratory indicates that the solid core consists of titanium dioxide in a waxy, organic medium. The applicable subheading for the Solid Magic 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. 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