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The tariff classification of a stationery set from China and Taiwan
Issued July 8, 1999 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardE8 E84246 (July 8, 1999)
Tariff classification
HTS codes: 9609.10.0000
Headings: 9609
Product description
The set contains a memo pad, a pencil sharpener, an eraser and two lead pencils.
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 E84246 July 8, 1999 CLA-2-96:RR:NC:N1:113 E84246 CATEGORY: Classification TARIFF NO.: 9609.10.0000 Ms. Sherry Yu Sino Pacific Customs Brokerage, Inc. 401m Broadway, Suite 501 New York, NY 10013 RE: The tariff classification of a stationery set from China and Taiwan Dear Ms. Yu: In your letter dated June 25, 1999, on behalf of Shenny Enterprises, Inc., you requested a tariff classification ruling. The sample you provided is the Garfield Stationery Set in Blister Card, item S4045. The set contains a memo pad, a pencil sharpener, an eraser and two lead pencils. You state that the items are made in China, except for the pencils, which are made in Taiwan. If that is the case, the sample you supplied is not legally marked with the country of origin. Before importing the set, we recommend you contact your local Customs port 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 [pieces in the set] plus 4.3 percent. 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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