The tariff classification and GSP eligibility of a marker from Vietnam.

N193919 December 15, 2011 CLA-2-96:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 9608.20.0000 Mr. Shinya Murauchi Mitsubishi Pencil Co., LTD 5-23-37, Higashi-ohi Shinagawa, Tokyo, 1408537 Japan RE: The tariff classification and GSP eligibility of a marker from Vietnam. Dear Mr. Murauchi: In your letter dated November 20, 2011, you requested a ruling on whether a marker imported from Vietnam will be eligible for duty free treatment under the Generalized System of Preferences (GSP). The submitted description identifies the item in question as a marker. Neither a sample nor an illustration was submitted and no further description was included. You have suggested that this item is correctly classified in subheading 9608.20.0000. We are assuming that the marker has a felt tip or another type of porous tip, leaves a trail of ink on the surface to be marked and is designed for marking, writing, drawing or highlighting. Based on this assumption, we agree with your suggestion. However, articles which are the product of Vietnam are not currently entitled to duty free treatment under the GSP, as Vietnam is not currently a country that is designated as a beneficiary developing country for the purposes of the GSP, as reflected by General Note 4 of the Harmonized Tariff Schedule of the United States (HTSUS). To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term “GSP”. The applicable subheading for the marker will be 9608.20.0000, HTSUS, which provides for felt tipped and other porous-tipped pens and markers. The rate of duty will be 4 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Gary Kalus at (646) 733-3055. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division