The tariff classification of writing instruments from Taiwan

NY 883128 March 18, 1993 CLA-2-96:S:N:N3:113 883128 CATEGORY: Classification TARIFF NO.: 9608.10.0000; 9608.39.0000; 9608.40.4000; 9608.40.8000; 9608.50.0000 Mr. Brent W. Francis Stonegate International 495 North University Avenue, Suite 201 Provo, Utah 84601 RE: The tariff classification of writing instruments from Taiwan Dear Mr. Francis: In your letter dated February 24, 1993, you requested a tariff classification ruling. The merchandise is sets of writing instruments. Included are ball point pens, propelling pencils, roller ball pens and fountain pens. Some of the pencils propel the lead by means of an internal mechanism actuated by twisting. Other pencils are clutch pencils in which the lead is held in place by small jaws. The applicable subheading for the ball point pens and roller pens 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 fountain pens will be 9608.39.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for fountain pens. The duty rate will be 0.8 cents each plus 5.4 percent ad valorem. The applicable subheading for the mechanical pencils with internal twist mechanism will be 9608.40.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for propelling or sliding pencils, with a mechanical action for extending, or for extending and retracting, the lead. The duty rate will be 6.6 percent ad valorem. The applicable subheading for the clutch pencils will be 9608.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for propelling or sliding pencils, other. The duty rate will be 3.4 percent ad valorem.  The applicable subheading for the instruments imported as sets will be 9608.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for sets of articles from two or more of the subheadings 9608.10. 9608.20. 9608.39 or 9608.40. The duty rate will be the rate applicable to each article in the absence of this subheading. The question of marking for the writing instruments is being referred to the Office of Regulations and Rulings, U.S. Customs Service Headquarters, 1301 Constitution Avenue, N.W., Washington D.C. 20229. A ruling will be issued to you from that office. 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