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 a pencil, eraser and stickers from Taiwan.
Issued August 2, 2000 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardF8 F89766 (August 2, 2000)
Tariff classification
HTS codes: 9609.10.0000, 3926.10.0000, 4016.92.0000, 4911.91.4040
Product description
The erasers and stickers are in the shape of fish while the pencil is decorated with a fish motif design.
CBP rationale
The applicable subheading for the pencil will be 9609.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils (other than those pencils of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors’ chalks…pencils and crayons, with leads encased in a rigid sheath. The applicable subheading for the stickers will be 4911.91.4040, HTS, which provides for other printed pictures, designs and photographs. The applicable subheading for the erasers, if composed of rubber, will be 4016.92.0000, HTS, which provides for other articles of vulcanized rubber other than hard rubber, erasers. The applicable subheading for the erasers, if composed of plastics, will be 3926.10.0000, HTS, which provides for other articles of plastics, office or school supplies.
Full text
NY F89766 August 2, 2000 CLA-2-39:RR:NC:SP:221 F89766 CATEGORY: Classification TARIFF NO.: 3926.10.0000; 4016.92.0000; 4911.91.4040; 9609.10.0000 Mr. Robert R. Siffring Oriental Trading Company, Inc. 4206 South 108th Street Omaha, NE 68137 RE: The tariff classification of a pencil, eraser and stickers from Taiwan. Dear Mr. Siffring: In your letter dated July 6, 2000, you requested a tariff classification ruling. The samples provided with your letter consist of a pencil, three erasers and paper stickers packaged in a polybag. The erasers and stickers are in the shape of fish while the pencil is decorated with a fish motif design. The applicable subheading for the pencil will be 9609.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils (other than those pencils of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors’ chalks…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. The applicable subheading for the stickers will be 4911.91.4040, HTS, which provides for other printed pictures, designs and photographs. The rate of duty will be 1.2 percent ad valorem. The applicable subheading for the erasers, if composed of rubber, will be 4016.92.0000, HTS, which provides for other articles of vulcanized rubber other than hard rubber, erasers. The rate of duty will be 4.2 percent ad valorem. The applicable subheading for the erasers, if composed of plastics, will be 3926.10.0000, HTS, which provides for other articles of plastics, office or school supplies. The rate of duty will be 5.3 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 Joan Mazzola at 212-637-7034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of a printed wall hanging from China
The tariff classification of printed wall art from Poland
The tariff classification, country of origin, and marking of colored pencils
The classification, country of origin, marking, and United States-Mexico-Canada Agreement (USMCA) eligibility of framed photographs
The tariff classification of a book, notebook, printed trade material, envelopes, printed sketches, magnifying glass, bookmark, and a decorative non-corrugated paperboard box from China
The tariff classification of a framed canvas print from China
The tariff classification of a scratch art craft kit from China
The tariff classification of a printed reproduction of original artwork from India
The tariff classification of school supply kits from China
The tariff classification of puzzles and memory sets from China
Follow F89766
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.