The tariff classification of pencils and ball point pensfrom Taiwan, Hong Kong or China

NY 877586 August 26, 1992 CLA-2-96:S:N:N1:113 877586 CATEGORY: Classification TARIFF NO.: 9608.10.0000; 9609.10.0000 Ms. Cleta J. Magyar Impact International, Inc. 1515 N. Federal Highway Suite 208 Boca Raton, FL 33432 RE: The tariff classification of pencils and ball point pens from Taiwan, Hong Kong or China Dear Ms. Magyar: In your letter dated August 13, 1992, you requested a tariff classification ruling. The merchandise a blister pack containing a Fun Pen and a Pop-A-Pencil, decorated with "The Little Mermaid" (item 4514). The Fun Pen is a ball point pen. The Pop-A-Point Pencil consists of a plastic barrel which contains a number of pointed leads in plastic sheaths. When the point is worn away, it is removed and pushed through the bottom of the barrel. This pushes the next point forward. While packaged together, the items are not considered a set for tariff purposes. The applicable subheading for the Fun Pen 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 applicable subheading for the Pop-A-Point 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 [pieces] 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