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NY 868835

December 4, 1991

CLA-2-96:S:N:N1:113 868835


TARIFF NO.: 9609.10.0000; 3924.90.5000

Ms. Helen H. Seldon
W. M. Stone & Co.
838 Granby Street
P. O. Box 3160
Norfolk, VA 23514

RE: The tariff classification of pencils and stencil kits from China

Dear Ms. Stone:

In your letter dated November 11, 1991, on behalf of Mark Steven Service Merchandisers, Inc., you requested a tariff classification ruling.

The merchandise consists of two separate items. The first is novelty pencils. These items are common wood-cased pencils topped by a plastic bendable bunny or chicken. They are imprinted with an Easter message. The second item is a stencil kit, containing 6 marking pens, foam to anchor the egg, 3 stencils and 12 paper egg stands.

The applicable subheading for the novelty 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 % ad valorem.

The applicable subheading for the stencil kit will be 3924.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of household plastics, other, other. The rate of duty will be 3.4% 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.


Jean F. Maguire
Area Director

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