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The tariff classification of a pencil set from Taiwan.
Issued August 7, 2000 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardG8 G80209 (August 7, 2000)
Tariff classification
HTS codes: 9609.10.0000
Headings: 9609
Product description
The pencil set (Item H159) consists of a dozen colored pencils packed in a pencil-shaped cardboard pencil case. The lid, which is also a pencil sharpener, is removable. The pencils, case and sharpener will be classified as a set. The essential character is imparted by the pencils. As you requested, the samples are being returned.
CBP rationale
The applicable subheading for the pencil set 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.
Full text
NY G80209 August 7, 2000 CLA-2-96:RR:NC:SP:221 G80209 CATEGORY: Classification TARIFF NO.: 9609.10.0000 Mr. Joseph R. Hoffacker Barthco Trade Consultants, Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of a pencil set from Taiwan. Dear Mr. Hoffacker: In your letter dated July 25, 2000, on behalf of Consolidated Stores, Inc., you requested a tariff classification ruling. Samples were provided with your letter. The pencil set (Item H159) consists of a dozen colored pencils packed in a pencil-shaped cardboard pencil case. The lid, which is also a pencil sharpener, is removable. The pencils, case and sharpener will be classified as a set. The essential character is imparted by the pencils. As you requested, the samples are being returned. The applicable subheading for the pencil set 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. 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
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