Base
8403921989-05-03New YorkClassification

The tariff classification of ball point pens and wooden pencils from Taiwan.

U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-05 · Updates monthly

Summary

The tariff classification of ball point pens and wooden pencils from Taiwan.

Ruling Text

NY 840392 May 3, 1989 CLA-2-96:S:N:N1:113 840392 CATEGORY: Classification TARIFF NO.: 9608.10.0000: 9609.10.0000 Mr. Eric Jones Eric Jones Customs Brokerage 5777 W. Century Blvd., Suite 380 Los Angeles, CA 90045 RE: The tariff classification of ball point pens and wooden pencils from Taiwan. Dear Mr. Jones: In your letter dated April 27, 1989 you requested a tariff classification ruling. The first item is a ball point pen with a novelty spinning face or emblem characterizing the Batman theme. The second item is a wooden pencil painted with themes. The applicable subheading for the ball point pen 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 .8 cents each and 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 with leads encased in a wooden sheath. The rate of duty will be 14 cents per gross and 4.3 percent ad valorem. 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