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883650 88 Ruling Active

The tariff classification of a pen and pencil set from Taiwan

Issued March 16, 1993 by U.S. Customs and Border Protection.

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88 883650 (March 16, 1993)

Tariff classification

HTS codes: 9608.40.8000, 9608.50.0000, 9608.10.0000

Headings: 9608

Product description

The tariff classification of a pen and pencil set from Taiwan

CBP rationale

The applicable subheading for the pen and pencil set will be 9608.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for sets of articles from two or more of the subheadings 9608.

Full text

NY 883650 MArch 16, 1993 CLA-2-96:S:N:N3:113 883650 CATEGORY: Classification TARIFF NO.: 9608.50.0000; 9608.40.8000; 9608.10.0000 Mr. Ken Lacy KEL International 1838 El Camino Real # 111 Burlingame, CA 94010 RE: The tariff classification of a pen and pencil set from Taiwan Dear Mr. Lacy: In your letter dated March 4, 1993, on behalf of U.S. Trade Links, you requested a tariff classification ruling. The merchandise is a ball point pen and a clutch pencil packaged in a plastic case and outer cardboard sleeve. The pen and pencil are black with gold trim. The applicable subheading for the pen and pencil set will be 9608.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for sets of articles from two or more of the subheadings 9608.10, 9608.20, 9608.31, 9608.39 or 9608.40. The rate of duty will be the rate applicable to each article in the absence of this subheading. Therefore, the ball point pen will take the rate of heading 9608.10.0000, HTS, which is 0.8 cents each plus 5.4 percent ad valorem and the pencil will take the rate of 9608.40.8000, HTS, which is 3.4 percent 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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