The tariff classification of pencils and notecards from Taiwan and China

NY A88765 November 4, 1996 CLA-2-96:RR:NC:1:113 A88765 CATEGORY: Classification TARIFF NO.: 9609.10.0000; 4817.30.0000 Ms. Meredith Covey The GAP, Inc. 2 Harrison San Francisco, CA 94105 RE: The tariff classification of pencils and notecards from Taiwan and China Dear Ms. Covey: In your letter dated October 18, 1996, you requested a tariff classification ruling. The merchandise consists of Gap Accessories. Style 259131, Pencil Set with Box, is a box containing 12 wood-encased pencils of various colored leads. Style 259145, Notecards and Envelopes with Box, is a paperboard box containing 12 notecards and 12 envelopes. The folded paper cards are blank on the inside and have a picture on the front. The applicable subheading for the 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 duty rate will be 14 cents per gross [pencils] plus 4.3 percent ad valorem. You state that the above-described pencil boxes will be made in China, where they will be assembled with pencils made in Taiwan. Should you decide to have the pencils made in China, please be aware that they may be subject to anti-dumping duties. In that circumstance, we would recommend that before importation you contact the International Trade Commission at: Office of Antidumping Investigations Import Administration International Trade Administration U.S Department of Commerce 14th Street and Constitution Avenue, N.W. Washington, DC 20230 The applicable subheading for the notecard/envelope set will be 4817.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery. The duty rate will be 3.4 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist James Smyth at 212-466-2084. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division