The tariff classification of pens and pencils from Taiwan
Issued May 20, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9609.10.0000, 9608.10.0000
Product description
The merchandise is the Amelia multi-pen (item number LDK-05) and Amelia pencils. The ball point pen is 4 inches long and has a thick barrel. It can write in ten different colored inks. The pencils are brightly colored and imported in sets of five (item number LSPC-05) and sets of three (item number LSPC-05.03).
CBP rationale
The applicable subheading for the pen will be 9608.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for ball point pens. 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.
Full text
NY E82330 May 20, 1999 CLA-2-96:RR:NC:MM:113 E82330 CATEGORY: Classification TARIFF NO.: 9608.10.0000; 9609.10.0000 Mr. Charles A. Rider Pleasant Company 8400 Fairway Place Middleton, WI 53562 RE: The tariff classification of pens and pencils from Taiwan Dear Mr. Rider: In your letter dated May 11, 1999, you requested a tariff classification ruling. The merchandise is the Amelia multi-pen (item number LDK-05) and Amelia pencils. The ball point pen is 4 inches long and has a thick barrel. It can write in ten different colored inks. The pencils are brightly colored and imported in sets of five (item number LSPC-05) and sets of three (item number LSPC-05.03). The applicable subheading for the pen 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. 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 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 212-637-7008. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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