The tariff classification of a combination pen and pencil from Taiwan

NY 802612 October 7, 1994 CLA-2-96:S:N:N3:113 802612 CATEGORY: Classification TARIFF NO.: 9608.40.8000 Mr. Bob Veasey Veasy Ad Ventures, Inc. 4006 Barrett Drive, Suite 101 Raleigh, NC 27609 RE: The tariff classification of a combination pen and pencil from Taiwan Dear Mr. Veasey: In your letter dated September 23, 1994, you requested a tariff classification ruling. The merchandise is a combination writing instrument consisting of a ball point pen and a clutch pencil. It is green in color with gold trim and packaged in a cardboard box. The writing tip of the pen extends and retracts by twisting the barrel. The lead of the pencil extends by depressing the cap and retracts by twisting the barrel. The applicable subheading for the combination pen and pencil will be 9608.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for propelling or sliding pencils. The rate of duty will be 3.4 percent ad valorem. The sample writing instrument that you submitted is not marked with the country of origin, Taiwan, as required by 19 CFR 1304. As such, the labels on the sample and its box that bear a U.S. address are totally unacceptable. We suggest that you contact your local Customs district office for advice on correct marking before importing the merchandise. 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