B88811 B8 Ruling Active

The tariff classification of a stationery kit from Taiwan

Issued August 28, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9609.10.0000

Headings: 9609

Product description

The merchandise is a small stationery kit designed for children (item number 11428). The kit contains a pencil, a sharpener, a mini memo pad, an eraser, a clip, and a ruler.

CBP rationale

The applicable subheading for the stationery kit 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.

Full text

NY B88811 August 28, 1997 CLA-2-96:RR:NC:MM:113 B88811 CATEGORY: Classification TARIFF NO.: 9609.10.0000 Ms. Joanne Balice CBI Distributing Corporation 2400 W. Central Road Hoffman Estates, IL 60195-1930 RE: The tariff classification of a stationery kit from Taiwan Dear Ms. Balice: In your letter dated August 20, 1997, you requested a tariff classification ruling. The merchandise is a small stationery kit designed for children (item number 11428). The kit contains a pencil, a sharpener, a mini memo pad, an eraser, a clip, and a ruler. The applicable subheading for the stationery kit 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 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, Robert B. Swierupski Chief, Metals & Machinery Branch National Commodity Specialist Division

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