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NY 882516




February 11, 1993

CLA-2-96:S:N:N3:113 882516

CATEGORY: CLASSIFICATION

TARIFF NO.: 9609.10.0000

Ms. Catherine Pritchard
Expeditors International
578 Eccles Avenue
P.O. Box 2568
South San Francisco, CA 94080

RE: The tariff classification of pencil boxes from China

Dear Ms. Pritchard:

In your letter dated February 1, 1993, on behalf of Institutional Financing Services, Inc., you requested a tariff classification ruling.

The merchandise is a triangular-shaped decorative cardboard pencil box containing fifteen pencils. For classification purposes, the pencil box and pencils are treated as an entirety.

The applicable subheading for the pencil box and pencils will be 9609.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils with leads encased in a rigid sheath. The rate of duty will be 14 cents per gross plus 4.3 percent ad valorem. The specific rate of duty must be paid on each piece; therefore, the box and the pencils comprise sixteen pieces when adding up the gross pieces.

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.

Sincerely,

Jean F. Maguire
Area Director

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