United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1997 NY Rulings > NY A88743 - NY A88814WA > NY A88765

Previous Ruling Next Ruling
NY A88765

November 4, 1996

CLA-2-96:RR:NC:1:113 A88765


TARIFF NO.: 9609.10.0000; 4817.30.0000

Ms. Meredith Covey
The GAP, Inc.
2 Harrison
San Francisco, CA 94105

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

Dear Ms. Covey:

In your letter dated October 18, 1996, you requested a tariff classification ruling.

The merchandise consists of Gap Accessories. Style 259131, Pencil Set with Box, is a box containing 12 wood-encased pencils of various colored leads. Style 259145, Notecards and Envelopes with Box, is a paperboard box containing 12 notecards and 12 envelopes. The folded paper cards are blank on the inside and have a picture on the front.

The applicable subheading for the 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 duty rate will be 14 cents per gross [pencils] plus 4.3 percent ad valorem.

You state that the above-described pencil boxes will be made in China, where they will be assembled with pencils made in Taiwan.

Should you decide to have the pencils made in China, please be aware that they may be subject to anti-dumping duties. In that circumstance, we would recommend that before importation you contact the International Trade Commission at:

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

The applicable subheading for the notecard/envelope set will be 4817.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery. The duty rate will be 3.4 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.


Roger J. Silvestri

Previous Ruling Next Ruling

See also: