The tariff classification of a ballpoint pen, a mechanical pencil, an eraser, and pencil leads from China

NY K83353 March 10, 2004 CLA-2-95:RR:NC:2:224 K83353 CATEGORY: Classification TARIFF NO.: 9608.10.0000; 9608.40.8000; 3926.10.0000; 4016.92.0000; 9609.20.2020 Mr. Joseph Stinson Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a ballpoint pen, a mechanical pencil, an eraser, and pencil leads from China Dear Mr. Stinson: In your letter dated February 5, 2004, you requested a tariff classification ruling. You are requesting the classification on an item that is described as a BTS Pen Value Pack, item # 935591. It is comprised of the following: a ballpoint pen, a clutch mechanical pencil, an eraser, and a pack of pencil leads. The items in the pack are separately classified using GRI 1, and will not be classified as a set. Your samples will be returned, as requested. The applicable subheading for the ball point pens will be 9608.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for ball point pens. The rate of duty will be 0.8¢ + 5.4 % ad valorem. The applicable subheading for the mechanical pencils will be 9608.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for propelling or sliding pencils (for example, mechanical pencils): other. The rate of duty will be free. The applicable subheading for the erasers, if made of plastic, will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, office or school supplies. The rate of duty will be 5.3 % ad valorem. The applicable subheading for the erasers, if made of rubber, will be 4016.92.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of vulcanized rubber other than hard rubber, erasers. The rate of duty will be 4.2 % ad valorem. The applicable subheading for the pencil leads will be 9609.20.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for pencil leads, black or colored: not over 1.5 mm in maximum cross-sectional dimension. The rate of duty will be free. 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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division