The tariff classification of a pencil from Taiwan

NY 884086 March 30, 1993 CLA-2-96:S:N:N3:113 884086 CATEGORY: Classification TARIFF NO.: 9608.40.8000 Ms. Barbara Willey Applause, Inc. 6101 Variel Avenue P.O. Box 4183 Woodland Hills, CA 91365-4183 RE: The tariff classification of a pencil from Taiwan Dear Ms. Willey: In your letter dated March 18, 1993, you requested a tariff classification ruling. The merchandise is a clutch pencil decorated with flowers. The applicable subheading for the 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. 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