K88707 K8 Ruling Active

The tariff classification of Mechanical Pencils from China

Issued September 13, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9608.40.8000

Headings: 9608

Product description

You submitted descriptive literature, product photographs, and a product sample with your request. The subject merchandise is item #XGMPP1, that will be imported for retail sale. This consists of a blister pack containing a mechanical pencil and two plastic “finger boards”. The finger boards resemble small skateboards, complete with moving wheels. One is attached to the pencil while one is packaged alongside. For classification purposes this item is considered a set put up for retail sale. Noting GRI-3 (b), the component that gives the set the essential character would dictate the classification of the set. The pencils would exemplify the essential character. Therefore,

CBP rationale

the applicable subheading for item #XGMPP1 will be 9608.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating styli; propelling or sliding pencils (for example mechanical pencils);…: Propelling or sliding pencils (for example mechanical pencils): Other.

Full text

NY K88707 September 13, 2004 CLA-2-96:RR:NC:SP:224 K88707 CATEGORY: Classification TARIFF NO.: 9608.40.8000 Mr. Donald S. Stein Greenberg Traurig, LLP 800 Connecticut Avenue, NW, Suite 500 Washington, DC 20006 RE: The tariff classification of Mechanical Pencils from China Dear Mr. Stein: In your letter dated August 10, 2004, on behalf of BIC USA, Inc., of Milford, Connecticut, you requested a tariff classification ruling. You submitted descriptive literature, product photographs, and a product sample with your request. The subject merchandise is item #XGMPP1, that will be imported for retail sale. This consists of a blister pack containing a mechanical pencil and two plastic “finger boards”. The finger boards resemble small skateboards, complete with moving wheels. One is attached to the pencil while one is packaged alongside. For classification purposes this item is considered a set put up for retail sale. Noting GRI-3 (b), the component that gives the set the essential character would dictate the classification of the set. The pencils would exemplify the essential character. Therefore, the applicable subheading for item #XGMPP1 will be 9608.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating styli; propelling or sliding pencils (for example mechanical pencils);…: Propelling or sliding pencils (for example mechanical pencils): Other. 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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