The tariff classification of a ballpoint pen, a mechanical pencil, an ink/pencil eraser, and pencil leads from China
Issued March 10, 2004 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4016.92.0000, 9608.40.8000, 9609.20.2020, 3926.10.0000, 9608.10.0000
Headings: 4016, 3926, 9608, 9609
GRI rules applied: GRI 1
Product description
You are requesting the classification on an item that is described as a BTS Pen and Pencil Pack, item # 932112. It is comprised of the following: a ballpoint pen, a clutch mechanical pencil, an ink/pencil eraser, and a pack of pencil leads. The items in the pack are separately classified using GRI 1, and will not be classified as a set. Your samples will be returned, as requested.
CBP rationale
The applicable subheading for the ball point pens will be 9608.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for ball point pens. The applicable subheading for the mechanical pencils 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 ink/pencil erasers, if made of plastic, will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, office or school supplies. The applicable subheading for the ink/pencil erasers, if made of rubber, will be 4016.92.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of vulcanized rubber other than hard rubber, erasers. The applicable subheading for the pencil leads will be 9609.20.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for pencil leads, black or colored: not over 1.
Full text
NY K83535 March 10, 2004 CLA-2-95:RR:NC:2:224 K83535 CATEGORY: Classification TARIFF NO.: 9608.10.0000; 9608.40.8000; 3926.10.0000; 4016.92.0000; 9609.20.2020 Mr. Joseph Stinson Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a ballpoint pen, a mechanical pencil, an ink/pencil eraser, and pencil leads from China Dear Mr. Stinson: In your letter dated February 6, 2004, you requested a tariff classification ruling. You are requesting the classification on an item that is described as a BTS Pen and Pencil Pack, item # 932112. It is comprised of the following: a ballpoint pen, a clutch mechanical pencil, an ink/pencil eraser, and a pack of pencil leads. The items in the pack are separately classified using GRI 1, and will not be classified as a set. Your samples will be returned, as requested. The applicable subheading for the ball point pens will be 9608.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for ball point pens. The rate of duty will be 0.8¢ + 5.4 % ad valorem. The applicable subheading for the mechanical pencils 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 ink/pencil erasers, if made of plastic, will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, office or school supplies. The rate of duty will be 5.3 % ad valorem. The applicable subheading for the ink/pencil erasers, if made of rubber, will be 4016.92.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of vulcanized rubber other than hard rubber, erasers. The rate of duty will be 4.2 % ad valorem. The applicable subheading for the pencil leads will be 9609.20.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for pencil leads, black or colored: not 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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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