U.S. Customs and Border Protection · CROSS Database · 3 HTS codes referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-01 · Updates real-time
The tariff classification of a Peter Pentm from China and Indonesia
NY 802243 October 4, 1994 CLA-2-96:S:N:N3:113 802243 CATEGORY: Classification TARIFF NO.: 9502.10.4000; 9608.10.0000; 9609.10.0000 Mr. Harold Dichter Leyden Customs Expediters, Inc. 99 Hudson Street New York, NY 10013-2896 RE: The tariff classification of a Peter Pentm from China and Indonesia Dear Mr. Dichter: In your letter dated September 14, 1994, on behalf of Creative Industries, Inc., you requested a tariff classification ruling. The merchandise is the Peter Pentm, item no. 3001. It is a six inch high plastic human figure that resembles Peter Pan and can hold a pen or a pencil. The figure has an articulated head and a slide mechanism on its back to extend and retract the writing instrument. The Peter Pentm will be imported with a pen and a pencil. The figure and the pencil are made in China and the pen is made in Indonesia. For tariff purposes, each item in the Peter Pentm will be classified separately. The applicable subheading for the figure will be 9502.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings: whether or not dressed: other: not over 33 cm. in height. The rate of duty will be 12 percent ad valorem. The applicable subheading for the pen will be 9608.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for ball point pens. The duty rate will be 0.8 cents each plus 5.4 percent ad valorem. The applicable subheading for the pencil will be 9609.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils and crayons, with leads encased in a rigid sheath. The duty rate will be 14 cents per gross plus 4.3 percent ad valorem. Cased pencils from China may be subject to anti-dumping duties. Before you import, we recommend that you contact the International Trade Commission at: Office of Antidumping Investigations Import Administration International Trade Administration U.S. Department of Commerce 14th Street and Constitution Avenue, N.W. Washington, DC 20230 The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Under the circumstances described in your letter, each item in the Peter Pentm should be marked with its country of origin. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport