The tariff classification of stationery sets from Taiwan

NY C80038 October 6, 1997 CLA-2-96:RR:NC:MM:113 C80038 CATEGORY: Classification TARIFF NO.: 9609.10.0000 Mr. Kenneth Ree Nohemy Customs Broker, Inc. 11222 La Cienega Blvd., Suite 135 Inglewood, CA 90304 RE: The tariff classification of stationery sets from Taiwan Dear Mr. Ree: In your letter dated September 18, 1997, on behalf of Pecoware Company, Inc., you requested a tariff classification ruling. The merchandise is a stationery set. The set includes 12 pencils with varying colors of lead, 8 markers, 2 fountain pens, 1 eraser, 1 pencil sharpener, and three drawing instruments (a ruler, a protractor and a triangle.) The items are all packaged in a vinyl, zippered, fitted case. We note that the sample you provided is not marked with the country of origin. Before you import this item, we suggest you contact your local Customs office for advice on correct marking. The applicable subheading for the stationery set 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 [of all pieces in the set] plus 4.3 percent ad valorem. 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 Director National Commodity Specialist Division