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NY 814070

August 24, 1995

CLA-2-96:S:N:N3:113 814070


TARIFF NO.: 9608.10.0000; 9609.10.0000

Mr. Tom Paciaffi
Coronet Brokers Corporation
John F. Kennedy International Airport
Cargo Building 80
P.O. Box 300764
Jamaica, NY 11430-0764

RE: The tariff classification of pens and pencils from China and Taiwan

Dear Mr. Paciaffi:

In your letter dated August 24, 1995, on behalf of Pyramid Handbags, Inc., you requested a tariff classification ruling.

The merchandise consists of three styles of novelty pens and pencils intended for children. Item number 3317 is the Lion King Bubble Pen. One end is a ball point pen with a cap, and the other end is a plastic lion head attached to a bubble blowing wand. The barrel of the pen contains bubble solution. The Lion King Bubble Pen is made in China. Item number 3372 is the Lion King Eraser Top. It is a pencil decorated with Lion King cartoon animals, and topped with a shaped eraser that resembles a lion. The Lion King Eraser Top is made in Taiwan. The last article, which is not identified by an item number, is the Mighty Morphin Power Rangers Pencil Topper. It is a pencil decorated with Power Ranger cartoon characters, and topped with a molded plastic shape depicting a Power Ranger. The country of origin is China.

The applicable subheading for the Lion King Bubble Pen will be 9608.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for ball point pens. The duty rate will be 0.8 cents each plus 5.4 percent ad valorem.

The applicable subheading for the Lion King Eraser Top pencil and the Mighty Morphin Power Rangers Topper pencil 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 (pieces) plus 4.3 percent ad valorem.

Cased pencils from China may be subject to anti-dumping duties. Before you import, we recommend that you contact the International Trade Commission at:

Office of Antidumping Investigations
Import Administration
International Trade Commission
U.S. Department of Commerce
14th Street and Constitution Avenue, N.W. Washington, DC 20230

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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