Base
8764231992-07-27New YorkClassification

The tariff classification of decorative pencils in a boxfrom Hong Kong

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Primary HTS Code

9609.10.0000

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Court Cases

1 case

CIT & Federal Circuit

Ruling Age

33 years

Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-06-25 · Updates real-time

Summary

The tariff classification of decorative pencils in a boxfrom Hong Kong

Ruling Text

NY 876423 July 27, 1992 CLA-2-96:S:N:N1:113 876423 CATEGORY: Classification TARIFF NO.: 9609.10.0000 Ms. Debra Bruzda Kerr-Hayes Company P. O. Box 711 Ligonier, PA 15658 RE: The tariff classification of decorative pencils in a box from Hong Kong Dear Ms. Bruzda: In your letter dated July 13, 1992, you requested a tariff classification ruling. The merchandise is a decorative cardboard pencil box containg 8 pencils. The applicable subheading for the merchandise will be 9608.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils ... with leads encased in a rigid sheath. The rate of duty will be 14 cents per gross plus 4.3 percent ad valorem. The specific duty rate must be paid on each item; therefore, the box and the pencils comprise 9 items when adding up the gross pieces. The sample you submitted is not marked with the country of origin. We suggest that you contact the local Customs port to ascertain an acceptable marking. 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