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NY 887815




July 9, 1993

CLA-2-96:S:N:N3:113 887815

CATEGORY: CLASSIFICATION

TARIFF NO.: 9608.10.0000; 9608.20.0000; 9608.39.0000; 9608.60.0000; 9608.99.6000; 3215.90.5000

Mr. James Kernaghan
Asher and Burton Pty., Ltd.
17 North End House
Fitzjames Avenue
London, England W14 ORS

RE: The tariff classification of writing instruments and ink refills from Italy

Dear Mr. Kernaghan:

In your letter dated June 21, 1993, you requested a tariff classification ruling.

The merchandise is ball point pens, fiber tipped pens, fountain pens, automatic pencils and pen ink refills. The pen refills will be imported in packs of 9 fountain pen refill cartridges, 4 ball point pen refills or 1 fiber tip refill.

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

The applicable subheading for the fiber tipped pens will be 9608.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for felt tipped and other porous-tipped pens and markers. The rate of duty will be 8 percent ad valorem.

The applicable subheading for the fountain pens will be 9608.39.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for fountain pens, stylograph pens and other pens, other. The rate of duty will be 0.8 cents each plus 5.4 percent ad valorem.

The applicable subheading for the ball point pen refills will be 9608.60.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for refills for ball point pens, comprising the ball point and ink reservoir. The rate of duty will be 0.8 cents each plus 5.4 percent ad valorem. The applicable subheading for the fiber tipped refills will be 9608.99.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for felt tipped and other porous-tipped pens and markers...parts of the foregoing articles, other, other. The rate of duty will be 3.8 percent ad valorem.

The applicable subheading for the fountain pen cartridges will be 3215.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for printing ink, writing or drawing ink and other ink, other. The rate of duty will be 1.8 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on the automatic pencils. Your request for a classification ruling should include a sample of the item or descriptive literature.

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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