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NY F87892




June 28, 2000

CLA-2-96:RR:NC:SP:221 F87892

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.10.0000; 9608.10.0000

Mr. Steven R. Block
Thomson-Leeds Company, Inc.
450 Park Avenue South
New York, NY 10016

RE: The tariff classification of a pen and pen clip from Taiwan.

Dear Mr. Block:

In your letter dated May 30, 2000, you requested a tariff classification ruling.

A sample of each product was provided with your letter. The first sample is a retractable ball point pen attached to a string wound within a plastic rectangular base that is approximately 1 ¼ inches square. The base can be affixed to a flat surface with the use of the attached adhesive mounting tape. The second sample is identified as “the universal pen clip.” The pen clip consists of a rectangular base measuring approximately 2 ½ inches by 1 ¼ inches. The base incorporates two plastic clips which expand and retract to hold a pen or pencil. The base can be affixed to any flat surface with the use of the attached adhesive mounting tape. The base is available both with and without a plastic plate designed to simulate aluminum.

The applicable subheading for the retractable pen 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 universal pen clip, both with and without the synthetic aluminum plate, will be 3926.10.0000, HTS, which provides for other articles of plasticsoffice or school supplies. The rate of duty will be 5.3 percent ad valorem.

The base of the retractable pen contains a spring that is made in the United States and shipped to Taiwan, where duties are assessed upon importation of the spring. You have inquired whether the United States provides any allowances or rebates for the duties paid in Taiwan. The Unites States does not provide for any allowances or rebates for duties assessed in Taiwan. 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 Joan Mazzola at 212-637-7034.

Sincerely,

Robert B. Swierupski
Director,

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