The tariff classification of “Accent Dry Pencil Bible Highlighters” and refills from Japan.
Issued February 28, 2001 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9609.20.4000, 9608.40.8000
Product description
The Accent Dry Pencil Bible Highlighters are clutch pencils that can be used to highlight bibles or other books with dry ink leads. The dry ink lead is extended by depressing a plunger at the top of the pencil, activating a spring that pushes the lead out of the bottom of the barrel, where it is held in place by jaws. The lead is retracted by depressing the plunger and pressing the lead against a firm surface, pushing it back into the barrel. As you requested, the samples are being returned.
CBP rationale
The applicable subheading for the Accent Dry Pencil Bible Highlighters will be 9608.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for propelling or sliding pencils (for example, mechanical pencils); other. The applicable subheading for the Accent Dry Pencil Bible Highlighter refills will be 9609.20.4000, HTS, which provides for pencil leads, black or colored: over 1.
Full text
NY G87168 February 28, 2001 CLA-2-96:RR:NC:SP:221 G87168 CATEGORY: Classification TARIFF NO.: 9608.40.8000; 9609.20.4000 Mr. Marc D. Torrence V. Alexander & Co., Inc. P.O. Box 291929 Nashville, TN 37229-1929 RE: The tariff classification of “Accent Dry Pencil Bible Highlighters” and refills from Japan. Dear Mr. Torrence: In your letter dated February 7, 2001, on behalf of Sanford LP, you requested a tariff classification ruling. Sample highlighters and refills were provided with your letter. The Accent Dry Pencil Bible Highlighters are clutch pencils that can be used to highlight bibles or other books with dry ink leads. The dry ink lead is extended by depressing a plunger at the top of the pencil, activating a spring that pushes the lead out of the bottom of the barrel, where it is held in place by jaws. The lead is retracted by depressing the plunger and pressing the lead against a firm surface, pushing it back into the barrel. As you requested, the samples are being returned. The applicable subheading for the Accent Dry Pencil Bible Highlighters will be 9608.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for propelling or sliding pencils (for example, mechanical pencils); other. The rate of duty will be free. The applicable subheading for the Accent Dry Pencil Bible Highlighter refills will be 9609.20.4000, HTS, which provides for pencil leads, black or colored: over 1.5 mm in maximum cross-sectional dimension. The rate of duty will be free. 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 graphite pencil set from China
The tariff classification of a watercolor pencil set and graphite pencils from China.
The tariff classification of mechanical pencils from China
The tariff classification of LEGO minifigure toys and LEGO writing instruments from China
The tariff classification of clutch pencils from China.
The tariff classification of clutch pencils from China
The tariff classification of clutch pencils from China
The tariff classification of a propelling pencil from Taiwan
The tariff classification of propelling pencils with lead and eraser refills from China
The tariff classification of highlighters, a three-color pen and a post-it pad from China and magnifier rulers from Taiwan
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →