U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-04-30 · Updates real-time
The tariff classification of pencils from India
NY B86919 July 1, 1997 CLA-2-96:RR:NC:MM:113 B86919 CATEGORY: Classification TARIFF NO.: 9609.10.0000 Ms. Judith L. Haloskey C J International, Inc. 519 S. Ellwood Avenue Baltimore, MD 21224 RE: The tariff classification of pencils from India Dear Ms. Haloskey: In your letter dated June 20, 1997, on behalf of Raymond Geddes & Co., you requested a tariff classification ruling. The merchandise is a standard pencil, decorated with colorful foil. Your request concerning country of origin will be addressed in a separate letter. The applicable subheading for the pencils 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 percent ad valorem. The Generalized System of Preferences (GSP) expired at midnight May 31, 1997. If the program is renewed by Congress, articles produced in India, classifiable under subheading 9609.10.0000, HTS, will be entitled to duty free treatment under the GSP upon compliance with all applicable regulations. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist James Smyth at 212-466-2084. Sincerely, Robert B. Swierupski Chief, Metals & Machinery Branch National Commodity Specialist Division