The tariff classification of pen and pencil parts from Taiwan

NY C89203 July 7, 1998 CLA-2-96:RR:NC:MM:113 C89203 CATEGORY: Classification TARIFF NO.: 3215.90.5000; 9608.60.0000; 9608.99.4000; 9608.99.6000 Mr. Craig Schau Emery Worldwide Customs Brokers 6940A Engle Road Middleburg Heights, OH 44130 RE: The tariff classification of pen and pencil parts from Taiwan Dear Mr. Schau: In your letter dated June 8, 1998, on behalf of Berea Hardwoods Company, you requested a tariff classification ruling. The merchandise consists of parts of ball point pens, fountain pens and mechanical pencils imported in bulk shipments, and also on occasion, as packaged component kits in small plastic bags. The importer does a pick-and-pack operation to supply its customers with do-it-yourself craft kits for making writing instruments. The importations, whether of bulk or bagged parts, do not include the outer body material (the wood barrel of the instrument). Considering the circumstances of the importation, the parts imported in bags are not entered for reasons such as requirements or convenience of packing, handling or transport. Thus, they are not considered unassembled under GRI 2(a). Whether imported in bulk or in bags, the parts are classifiable under their several appropriate HTS headings. The Explanatory Notes to Section XX 96.08 state that this heading does not cover "ink cartridges for fountain pens." The applicable subheading for the fountain pen ink cartridges will be 3215.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for printing ink, writing or drawing ink and other inks, whether or not concentrated or solid, other, other. The rate of duty will be 1.8 percent ad valorem. The applicable subheading for any ball point pen refills imported in bulk will be 9608.60.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for refills for ball point pens, comprising the ball point and ink reservoir. The rate of duty will be 0.5 cents each plus 3.2 percent ad valorem. The applicable subheading for the ball point pen parts and fountain pen parts other than the ink cartridges will be 9608.99.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of articles provided for in subheadings 9608.10, 9608.31 and 9608.39 (other than balls for ball point pens). The rate of duty will be 0.2 cents each plus 1.2 percent ad valorem. The applicable subheading for the mechanical pencil parts will be 9608.99.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of propelling or sliding pencils (for example, mechanical pencils), other, other, other, other. The rate of duty will be 0.8 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