M82208 M8 Ruling Active

The tariff classification of novelty pencils from Thailand

Issued April 17, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9609.10.0000

Headings: 9609

Product description

You are requesting the tariff classification on two types of novelty pencils: one is approximately eight inches in length including a plastic frog topper, the other is four inches in length with a plastic frog hugging the pencil and a metal ring attached. The pencils are constructed from glue, saw dust, and injected molding. There are no item numbers designated for the novelty pencils. The pencils are fully functional writing implements.

CBP rationale

The applicable subheading for the novelty pencils, no item numbers shown, will be 9609.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pencils and crayons, with leads encased in a rigid sheath.

Full text

NY M82208 April 17, 2006 CLA-2-96:RR:NC:2:224 M82208 CATEGORY: Classification TARIFF NO.: 9609.10.0000 Mr. Stephen P. Wagner I.S.E.A. Inc. 6400 46th Avenue, N. St. Petersburg, FL 33709-3139 RE: The tariff classification of novelty pencils from Thailand Dear Mr. Wagner: In your letter dated April 6, 2006, you requested a tariff classification ruling. You are requesting the tariff classification on two types of novelty pencils: one is approximately eight inches in length including a plastic frog topper, the other is four inches in length with a plastic frog hugging the pencil and a metal ring attached. The pencils are constructed from glue, saw dust, and injected molding. There are no item numbers designated for the novelty pencils. The pencils are fully functional writing implements. The applicable subheading for the novelty pencils, no item numbers shown, will be 9609.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pencils and crayons, with leads encased in a rigid sheath. The rate of duty will be 14¢/gross + 4.3% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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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