The tariff classification of pencils from Taiwan, Hong Kongor China

NY 877524 August 26, 1992 CLA-2-96:S:N:N1:113 877524 CATEGORY: Classification TARIFF NO.: 9609.10.0000 Ms. Cleta J. Magyar Impact International, Inc. 1515 N. Federal Highway Suite 208 Boca Raton, FL 33432 RE: The tariff classification of pencils from Taiwan, Hong Kong or China Dear Ms. Magyar: In your letter dated August 13, 1992, you requested a tariff classification ruling. The merchandise is a "Heart Twirl" pencil decorated with a spinning plastic heart (item 93106). 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 rate of duty will be 14 cents per gross plus 4.3% 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