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February 3, 1999

CLA-2-96:RR:NC:MM:113 D87323

CATEGORY: CLASSIFICATION

TARIFF NO.: 9609.10.0000

Ms. Lynn B. Stan
Edward M. Stan and Associates
6430 E. Main Street
Reynoldsburg, OH 43068

RE: The tariff classification of pencils from Hong Kong and China

Dear Ms. Stan:

In your letter dated January 20, 1999, you requested a tariff classification ruling.

The merchandise consists of novelty pencils topped with figures made of polyvinyl chloride. The sample you submitted is decorated with pictures of Disney cartoon characters and has a Mickey Mouse topper attached to the end.

The applicable subheading for the 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 plus 4.3 percent ad valorem.

If the pencil is made in China and the topper is attached in Hong Kong, the country of origin of the finished pencil remains China. Pencils from China are 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 Administration
U.S. Department of Commerce
14th Street and Constitution Avenue, N.W. Washington, DC 20230

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.

Sincerely,

Robert B. Swierupski
Director

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