The tariff classification of a pencil with a topper from Taiwan

NY I83689 July 9, 2002 CLA-2-33:RR:NC:2:240 I83689 CATEGORY: Classification TARIFF NO.: 9609.10.0000 Ms. Alice Liu Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of a pencil with a topper from Taiwan Dear Ms. Liu: In your letter dated June 12, 2002, you requested a tariff classification ruling. A sample of the pencil, Item number W11M3929, was submitted with your inquiry and is being returned as requested. The pencil, measuring approximately 7 inches in length, has a cosmetic topper. The topper is made of plastic and contains lip gloss. The applicable subheading for the pencil with topper 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. Perfumery, cosmetic and toiletry products are subject to the requirements of the Federal Food, Drug and Cosmetic Act, which is administered by the U.S. Food and Drug Administration. You may contact them at 5600 Fishers lane, Rockville, Maryland 20857. 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 Stephanie Joseph at 646-733-3268. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division