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The tariff classification of writing instruments from Taiwan
Issued January 13, 1994 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard89 893635 (January 13, 1994)
Tariff classification
HTS codes: 9608.40.8000, 9608.10.0000
Headings: 9608
Product description
The merchandise consists of four ball point pens and a clutch pencil. All are black with gold trim. Two of the ball point pens have removable caps and appear identical except for the width of the gold band at the bottom of the cap. The third pen has a writing tip that extends and retracts by twisting the cap. The tip of the last pen extends and retracts by depressing the cap. The lead of the clutch pencil is extended by depressing the cap. Each of these items is marked with a country of origin "Taiwan" inconspicuously located at the side of the clip. This marking does not satisfy the requirements of 19 CFR 1304. We recommend that you contact your local Customs district for assistance in determining an acceptable method of marking before importing the merchandise.
CBP rationale
The applicable subheading for the clutch pencil will be 9608.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for propelling or sliding pencils. The applicable subheading for the four ball point pens will be 9608.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for ball point pens.
Full text
NY 893635 January 13, 1994 CLA-2-96:S:N:N3:113 893635 CATEGORY: Classification TARIFF NO.: 9608.10.0000; 9608.40.8000 Mr. Bob Sanford Sanford International 400 Dublin Avenue, Suite 160 Columbus, OH 43215 RE: The tariff classification of writing instruments from Taiwan Dear Mr. Sanford: In your letter dated December 27, 1993, you requested a tariff classification ruling. The merchandise consists of four ball point pens and a clutch pencil. All are black with gold trim. Two of the ball point pens have removable caps and appear identical except for the width of the gold band at the bottom of the cap. The third pen has a writing tip that extends and retracts by twisting the cap. The tip of the last pen extends and retracts by depressing the cap. The lead of the clutch pencil is extended by depressing the cap. Each of these items is marked with a country of origin "Taiwan" inconspicuously located at the side of the clip. This marking does not satisfy the requirements of 19 CFR 1304. We recommend that you contact your local Customs district for assistance in determining an acceptable method of marking before importing the merchandise. The applicable subheading for the clutch pencil will be 9608.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for propelling or sliding pencils. The rate of duty will be 3.4 percent ad valorem. The applicable subheading for the four ball point pens 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 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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The tariff classification of a stylus-ball point pen from China.
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