10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of stationery sets from Taiwan
Issued October 6, 1997 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardC8 C80038 (October 6, 1997)
Tariff classification
HTS codes: 9609.10.0000
Headings: 9609
Product description
Before you import this item, we suggest you contact your local Customs office for advice on correct marking.
CBP rationale
The applicable subheading for the stationery set 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 C80038 October 6, 1997 CLA-2-96:RR:NC:MM:113 C80038 CATEGORY: Classification TARIFF NO.: 9609.10.0000 Mr. Kenneth Ree Nohemy Customs Broker, Inc. 11222 La Cienega Blvd., Suite 135 Inglewood, CA 90304 RE: The tariff classification of stationery sets from Taiwan Dear Mr. Ree: In your letter dated September 18, 1997, on behalf of Pecoware Company, Inc., you requested a tariff classification ruling. The merchandise is a stationery set. The set includes 12 pencils with varying colors of lead, 8 markers, 2 fountain pens, 1 eraser, 1 pencil sharpener, and three drawing instruments (a ruler, a protractor and a triangle.) The items are all packaged in a vinyl, zippered, fitted case. We note that the sample you provided is not marked with the country of origin. Before you import this item, we suggest you contact your local Customs office for advice on correct marking. The applicable subheading for the stationery set 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 [of all pieces in the set] 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 Director National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification, country of origin, and marking of colored pencils
The tariff classification of school supply kits from China
The tariff classification of crayons encased insde plastic grip wheels from China
Affirmation of NY N312428; tariff classification of a coin purse and school supplies from China
The tariff classification of Valentine’s Day cards with pencils from China
The tariff classification of Valentine cards with toys and novelties from China
The tariff classification of four Art Sets from China
The tariff classification of plastic portable water pet bowls and pencils from China with logos added in Mexico
The tariff classification of a biofiber pencil from China
The tariff classification of pencil box school kits from China
Follow C80038
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.