What Every Member of the 

Trade Community Should Know About: 

Writing Instruments 

of Heading 9606, 

HTSUSA

AN INFORMED COMPLIANCE PUBLICATION 

APRIL 2006
Writing Instruments of Heading 9606, HTSUSA 

April 2006

NOTICE:

This publication is intended to provide guidance and information to the trade community. 

It reflects the position on or interpretation of the applicable laws or regulations by U.S. 

Customs and Border Protection (CBP) as of the date of publication, which is shown on 

the front cover. It does not in any way replace or supersede those laws or regulations. 

Only the latest official version of the laws or regulations is authoritative. 

Publication History 

First Issued January 2000 

Reviewed with no Changes January 2004 

Reviewed with No Changes April 2006 

PRINTING NOTE: 

This publication was designed for electronic distribution via the CBP website 

(http://www.cbp.gov) and is being distributed in a variety of formats. It was originally set 

up in Microsoft Word97®. Pagination and margins in downloaded versions may vary 

depending upon which word processor or printer you use. If you wish to maintain the 

original settings, you may wish to download the .pdf version, which can then be printed 

using the freely available Adobe Acrobat Reader®. 

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Writing Instruments of Heading 9606, HTSUSA 

April 2006

PREFACE 

On December 8, 1993, Title VI of the North American Free Trade Agreement Implementation 

Act (Pub. L. 103-182, 107 Stat. 2057), also known as the Customs Modernization or “Mod” Act, 

became effective. These provisions amended many sections of the Tariff Act of 1930 and 

related laws. 

Two new concepts that emerge from the Mod Act are “informed compliance” and “shared 

responsibility,” which are premised on the idea that in order to maximize voluntary compliance 

with laws and regulations of U.S. Customs and Border Protection, the trade community needs to 

be clearly and completely informed of its legal obligations. Accordingly, the Mod Act imposes a 

greater obligation on CBP to provide the public with improved information concerning the trade 

community's rights and responsibilities under customs regulations and related laws. In addition, 

both the trade and U.S. Customs and Border Protection share responsibility for carrying out 

these requirements. For example, under Section 484 of the Tariff Act, as amended (19 U.S.C. 

1484), the importer of record is responsible for using reasonable care to enter, classify and 

determine the value of imported merchandise and to provide any other information necessary to 

enable U.S. Customs and Border Protection to properly assess duties, collect accurate 

statistics, and determine whether other applicable legal requirements, if any, have been met. 

CBP is then responsible for fixing the final classification and value of the merchandise. An 

importer of record’s failure to exercise reasonable care could delay release of the merchandise 

and, in some cases, could result in the imposition of penalties. 

The Office of Regulations and Rulings (ORR) has been given a major role in meeting the 

informed compliance responsibilities of U.S. Customs and Border Protection. In order to 

provide information to the public, CBP has issued a series of informed compliance publications, 

and videos, on new or revised requirements, regulations or procedures, and a variety of 

classification and valuation issues. 

This publication, prepared by the National Commodity Specialist Division, ORR, is writing 

implements of Heading 9609, HTS. “Writing Instruments of Heading 9606, HTSUSA” provides 

guidance regarding the classification of imported merchandise. We sincerely hope that this 

material, together with seminars and increased access to rulings of U.S. Customs and Border 

Protection, will help the trade community to improve voluntary compliance with customs laws 

and to understand the relevant administrative processes. 

The material in this publication is provided for general information purposes only. Because 

many complicated factors can be involved in customs issues, an importer may wish to obtain a 

ruling under Regulations of U.S. Customs and Border Protection, 19 C.F.R. Part 177, or to 

obtain advice from an expert who specializes in customs matters, for example, a licensed 

customs broker, attorney or consultant. 

Comments and suggestions are welcomed and should be addressed to the Assistant 

Commissioner at the Office of Regulations and Rulings, U.S. Customs and Border Protection, 

1300 Pennsylvania Avenue, NW, (Mint Annex), Washington, D.C. 20229. 

Sandra L. Bell 

Acting Assistant Commissioner 

Office of Regulations and Rulings 

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Writing Instruments of Heading 9606, HTSUSA 

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INTRODUCTION..........................................................................................7 

HOW PENCILS ARE MADE........................................................................7 

HOW TO PAY DUTY AND PROVIDE STATISTICAL INFORMATION.......8 

DUMPING OF PENCILS............................................................................10 

PENCILS WITH TOPPERS: CLASSIFICATION AND COUNTRY OF 

ORIGIN ......................................................................................................12 

ADDITIONAL INFORMATION...................................................................13 

The Internet................................................................................................................ 13 

Customs Regulations ................................................................................................. 13 

Customs Bulletin ........................................................................................................ 13 

Importing Into the United States................................................................................. 14 

Informed Compliance Publications............................................................................. 14 

Value Publications...................................................................................................... 15 

“Your Comments are Important”................................................................................. 16 

 

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Writing Instruments of Heading 9606, HTSUSA 

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INTRODUCTION 

This publication addresses the classification of non-mechanical pencils, which 

has been problematic for some importers. Section XX, heading 9609, of the HTSUS 

provides for certain writing instruments. 

9609 Pencils (other than those pencils of heading 9608), crayons, pencil leads, 

pastels, drawing charcoals, writing or drawing chalks and tailors' chalks: 

9609.10.0000 Pencils and crayons, with leads encased 

 in a rigid sheath 

9609.20 Pencil leads, black or colored: 

9609.20.2000 Not over 1.5 mm in maximum cross- 

 sectional dimension 

9609.20.4000 Over 1.5 mm in maximum cross- 

 sectional dimension 

9609.90 Other: 

9609.90.4000 Tailors' chalks 

9609.90.8000 Other

The cross-sectional dimension of the lead is the transverse measurement, the 

diameter if it is round, the diagonal if it is square, etc. 

This heading does not include every item described as a pencil, only pencils 

used for writing or drawing. For example, Note 1(a) to this chapter excludes pencils for 

cosmetic or toilet uses, which are classified in chapter 33. It also does not include 

mechanical pencils, which are provided for in Heading 9608. 

The Explanatory Notes divide the heading into two classes of writing instruments, 

viz., (1) pencils and crayons encased in a rigid sheath, and (2) other drawing and writing 

articles which either have no cover, or are wrapped in a simple band of paper. 

Therefore, children’s crayons, which are commonly wrapped in paper, are classifiable in 

subheading 9609.90.8000, and not in subheading 9609.10.0000. 

HOW PENCILS ARE MADE 

The writing core used in pencils has varied throughout the years. Historically, 

several materials were called “lead,” such as bismuth, antimony, graphite and lead 

itself. Each of these has been used in pencils, and so we still call the core of a pencil a 

pencil lead. The French invented the modern pencil lead, a mixture of graphite and 

clay, in 1795. Pencil leads, imported by themselves, are classifiable in headings 

9609.20.2000 and 9609.20.4000, HTS, depending on their maximum cross sectional 

dimension. Since each of these materials feels slippery to the touch, pencil makers 

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Writing Instruments of Heading 9606, HTSUSA 

April 2006

have always had some method to wrap or sheathe the lead. Today, wood is the choice, 

and cedar is considered the best. Basswood is also frequently used. 

The manufacturers cut slats of wood to size. A slat about 7 cm by 18.5 cm is 

enough to make 8 to 9 pencils. They cut grooves into the slats and glue a lead into 

each groove. They glue another slat on top to make a pencil slat or pencil sandwich. 

They then groove the slat on the outside on one side. 

In HQ 956872 of May 8, 1995, Customs ruled that pencil sandwiches were 

classifiable as unfinished pencils in heading 9609.10.0000. 

These pencil sandwiches are made of wooden slats, prepared from 

sawn or sliced lumber. They are cut to size and grooved on both sides. 

The multiple grooves on one side are cut to accommodate "lead" graphite 

writing cores, while the grooves on the outside are cut to facilitate 

subsequent processing. After the graphite cores are emplaced on one 

grooved slat, the slat is glued to another similarly-sized slat. . . . 

 The imported pencil sandwiches are more than mere slats. The 

pencil sandwiches are already dedicated for use as pencils at the time of 

importation. By the time the pencil sandwiches are formed, every detail 

concerning the finished pencils has been predetermined; the number of 

pencils has been fixed (by the number of writing cores placed in the slat) 

and the length and diameter of each pencil is known. To produce usable 

pencils, the sandwich is cut to length in a milling machine. The pencil 

sandwiches have been worked such that they are fit only for final milling to 

remove excess wood and yield the finished pencils. 

In sum, the graphite cores embedded in the wood slats impart the 

essential character of pencils. Accordingly, we find that the imported 

pencil sandwiches are pencils in unfinished form. The pencil sandwiches 

are properly classified under subheading 9609.10.0000, HTSUS. 

Individual raw pencils are cut out of the slat. From that point the processing 

varies depending on the final product. A standard pencil will be further shaped into a 

hexagon, painted and lacquered. An aluminum ferrule and eraser will be attached. The 

pencil may be decorated with colorful foiling, advertising logos, or other attractive 

designs. 

HOW TO PAY DUTY AND PROVIDE STATISTICAL INFORMATION 

Pencils are dutiable at a compound rate. In other words, a specific rate of duty 

and an ad valorem rate of duty are both to be collected. The specific rate is collected 

per gross of pencils imported, and the ad valorem rate on the appraised value. The 

statistical quantity required is the gross of pencils imported. 

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Writing Instruments of Heading 9606, HTSUSA 

April 2006

One gross equals 12 dozen, or 144, pencils. The misdeclaration of the quantity 

is the most prevalent error in the entry of pencils. For example, a shipment of 12,000 

pencils (equaling 83 gross, rounded off) or a shipment of 12,000 dozen pencils 

(equaling 1,000 gross) might be declared in error as 12,000 in the statistical quantity. 

The first is an overstatement of 14,400%! A single mistake can affect the statistics 

severely. 

Sets of pencils containing other articles are another difficulty. Headquarters 

settled the issue in HQ 088521 of May 13, 1991. Although the ruling was on crayons, it 

is equally applicable to pencils.

The articles in question are ten erasable color stick crayons, a 

crayon eraser and a crayon sharpener imported together in one box. HQ 

086812 determined that these items formed "goods put up in a set for 

retail sale" under General Rule of Interpretation ("GRI") 3(b), Harmonized 

Tariff Schedule of the United States Annotated ("HTSUSA"). As a set 

within the meaning of GRI 3(b), the twelve items are classifiable according 

to the article that imparts the set's essential character. HQ 086812 

concluded that the crayons provided the set's essential character. The set 

was classified under heading 9609, HTSUSA, the heading which provides 

for, inter alia, crayons. The proper classification for the set was found to 

be subheading 9609.90.80, HTSUSA, as "...crayons... Other...Other...” 

The rate of duty to be applied is 5.5 cents/gross plus 3.4 percent ad 

valorem. 1

The tariff rate for subheading 9609.90.80 requires a rate of 5.5 

cents/gross to be applied to articles classified within that provision. The 

term "gross" when used to refer to a numerical quantity means "[a] group 

of 144 articles or 12 dozen items." Webster's II New Riverside University 

Dictionary, p. 550 (1984). It is the opinion of this office that the 144 

articles or 12 dozen items on which 5.5 cents is to be assessed is the 

number of articles in each set. We base this decision on the following 

reasons. 

First, when an article is determined to be a set under the terms of 

the HTSUSA, all articles in the set are charged the same duty. The duty 

applied is the rate attached to the article within the set that imparts the 

set's essential character. In this instance, the crayons impart the set's 

essential character. The set is classified under the provision for crayons. 

All the articles within the set are treated for classification purposes as if 

they are crayons. In a situation without a compound rate of duty, the ad 

valorem rate of duty is assessed on the total value of all the articles within 

the set. It follows that if all articles are classified as crayons and the ad 

valorem rate assessed is applied to the value of all the articles as if they 

 

1

 Subheading 9609.90.80, HTSUS (2000) Column 1 rate of duty is ‘Free.’ However, the principle 

continues to apply to such headings as 9608.10, 9608.20, 9609.10, et al 

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Writing Instruments of Heading 9606, HTSUSA 

April 2006

were crayons, then all the articles within the set should also be assessed 

the cents/gross rate of duty as if they were crayons. 

Additionally, the Customs Court previously addressed this issue. In 

Import Associates of America and Fraser's, Inc. v. United States, [60 Cust. 

Ct. 491, C.D. 3439 (1968)], the court addressed the classification of sets 

of stainless steel flatware which consisted of knives and forks, or knives, 

forks and spoons. This case, although decided under the prior Tariff 

Schedules of the United States ("TSUS"), is applicable in this instance 

because flatware articles were assessed compound rates of duty. The 

court held that a "specific duty is to be assessed on each article in the 

set." See also Swissedent International v. United States, [40 Cust. Ct. 95, 

C.D. 1965 (1958)], Arnart Imports, Inc. v. United States, [54 C.C.P.A. 34, 

C.D. 2550, (1967)]. 

A compound rate of duty is to be applied to every article within a 

set. In the present instance there are twelve articles within each set. One 

dozen sets would equal one gross. Therefore, the 5.5 cents/gross is 

applicable to one dozen of the crayon color stick sets. 

DUMPING OF PENCILS 

At present, certain pencils from China are subject to antidumping duties. 

Antidumping Order A-570-827, issued December 28, 1994 (59 FR 66909), describes 

the merchandise as “certain cased pencils of any shape or dimension which are writing 

and/or drawing instruments that feature cores of graphite or other materials encased in 

wood and/or man-made materials, whether or not decorated and whether or not tipped 

(e.g., with erasers, etc.) in any fashion, and either sharpened or unsharpened.” 

The regulations, standards and procedures used by the Department of 

Commerce to determine the scope of an antidumping order are not the same as those 

employed by Customs in classifying merchandise. Commerce specifically reserves the 

ultimate authority to clarify the scope of antidumping duty orders. It may consider the 

decisions of Customs, but it is not obligated to follow them. Two recent final scope 

rulings on pencils from China demonstrate these principles. 

Case 1. On July 15, 1994, Customs had issued ruling NY 899587, regarding the tariff 

classification of a "Naturally Pretty" dress-up vanity set. The vanity set contained a 

shoulder bag, a comb, a brush, a mirror, sunglasses, an address book, a pencil pouch, 

a pad and two pencils from China. Although called a set, Customs had held that it was 

not a set under GRI 3. We ruled each item separately classifiable. The pencils were 

wood-cased pencils, 3 inches in length, of the type described in the dumping order. 

 The importer, Creative Designs International, requested that the pencils in this 

set be excluded from the antidumping order. Commerce agreed. 

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Writing Instruments of Heading 9606, HTSUSA 

April 2006

 The regulations for the determination of the scope of an antidumping order are 

found in 19 CFR Section 351.225. In pertinent part, these are: 

(1) The descriptions of the merchandise contained in the petition, the initial 

investigation, and the determinations of the Secretary (including prior 

scope determinations) and the Commission. 

(2) When the above criteria are not dispositive, the Secretary will further 

consider: 

(i) The physical characteristics of the product; 

(ii) The expectations of the ultimate purchasers; 

(iii) The ultimate use of the product; 

(iv) The channels of trade in which the product is sold; and 

(v) The manner in which the product is advertised and displayed. 

Since the original order did not address a “mixed media” set, 19 CFR 351.225(1) 

was not dispositive. In its analysis of the product, Commerce stressed that the 

merchandise subject to the scope request was the vanity set and not the two pencils 

that were minor components of that set. Therefore, the factors of cost and physical 

characteristics should be directed at the set, rather than the pencils contained therein. 

Once we accept this viewpoint, the rest of the analysis is simple to follow. While 

the ultimate purchaser will use the pencils as writing instruments, such purchaser would 

not buy the set solely or principally to acquire pencils. Since the item under 

consideration was a vanity set, its use was for young girls’ role playing, not writing or 

drawing. 

Commerce found that both cased pencils and toy sets were sold through mass 

merchandisers, and so this category was not determinative. But, finally, the vanity set 

was bought, sold and advertised as a dress-up role-play set, rather than displayed in 

office or stationery stores. Therefore, Commerce concluded that the pencils within this 

type of mixed media set were not subject to antidumping duties, although Customs 

requires that they be entered separately for tariff purposes. 

Case 2. On April 13, 1993, Customs had issued ruling HQ 951918 regarding the tariff 

classification of a non-sharpening pencil. The pencil consisted of a plastic barrel 

approximately five inches long, tapered at one end and capped at the other. The barrel 

contained a series of eleven pencil points of lead partially encased in a tapered plastic 

cap with ridges. The plastic encasing each piece of lead had a cavity at the end 

opposite the lead so that it can receive another one of the lead pencil points. 

The pencil had no mechanical action. It operated by removing the worn point 

from the writing end of the barrel, shaking the barrel to bring the next point forward and 

by inserting the used point in the opening in the barrel's cap. HQ held that the pencil 

was classifiable under heading 9609.10.0000. Since the pencil fit the plain language of 

the antidumping order, Customs collected antidumping duties. 

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Writing Instruments of Heading 9606, HTSUSA 

April 2006

An importer, Nadel Trading Corporation, requested that such pencils be excluded 

from the antidumping order. Commerce agreed. 

In this case, in an effort to separate this pencil (known as the “Bensia”) from 

those in the order, Nadel had described it as a “mechanical or quasi-mechanical” pencil. 

This argument was rejected since the pencil has no mechanical feature of any kind. 

However, Commerce relied on an analysis of the original petition, the initial investigation 

and determinations of the Department and the ITC. These had addressed pencils as 

disposable instruments requiring sharpening to renew the writing core. The Bensia 

pencil was found to be not of the same class or kind of merchandise as that covered by 

the scope of the order.

Customs does not have the authority to rule on the scope of a dumping order. It 

is obvious that in neither of the above cases would Customs have had sufficient 

information to come to the appropriate conclusion. 

PENCILS WITH TOPPERS: CLASSIFICATION AND COUNTRY OF 

ORIGIN 

Three NY rulings addressed pencils topped with decorative figurines rather than 

erasers. The rulings were NY A80855 of March 25, 1996, NY A84784 of July 2, 1996, 

and NY D82043 of September 10, 1998. In each case, Customs held that the pencil 

with an attached topper was a pencil classified in subheading 9609.10.0000, per GRI 1. 

In Customs’ opinion, a pencil with a topper need not be viewed as a composite article, 

consisting of separate components. The items are known and sold as pencils. Their 

use is the same as any other pencil. 

Heading 9609 provides eo nomine for pencils. An eo nomine provision covers all 

forms of the article. Nothing would exclude decorated pencils from this heading. The 

only physical restriction in the heading is that they must be encased in a rigid sheath, as 

these pencils are. Since they fall within the heading, there is no reason to resort to any 

GRI other than GRI 1. 

 

The case of U.S. v. Gibson-Thomsen Co., Inc., 27 C.C.P.A. 267 (C.A.D. 98) 

(1940), provides that an article used in manufacture which results in an article having a 

name, character or use differing from that of the constituent article will be considered 

substantially transformed. Regarding country of origin, it is Customs’ opinion that the 

country of origin is the country in which the pencil itself is made. In HQ 956872, 

Customs ruled that a pencil slat was an unfinished pencil classified in subheading 

9609.10.0000. Converting a pencil slat into a finished pencil is a certainly more 

complex process than gluing on a topper. If, for example, a pencil of Chinese origin is 

imported into Taiwan for finishing, it enters that country as a pencil, and leaves as a 

pencil. Enhancing its value does not change its name, character and use. It has not 

been substantially transformed, merely decorated. 

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Writing Instruments of Heading 9606, HTSUSA 

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ADDITIONAL INFORMATION 

The Internet 

The home page of U.S. Customs and Border Protection on the Internet’s World Wide 

Web, provides the trade community with current, relevant information regarding CBP 

operations and items of special interest. The site posts information -- which includes 

proposed regulations, news releases, publications and notices, etc. -- that can be 

searched, read on-line, printed or downloaded to your personal computer. The web site 

was established as a trade-friendly mechanism to assist the importing and exporting 

community. The web site also links to the home pages of many other agencies whose 

importing or exporting regulations that U.S. Customs and Border Protection helps to 

enforce. The web site also contains a wealth of information of interest to a broader 

public than the trade community. For instance, on June 20, 2001, CBP launched the 

“Know Before You Go” publication and traveler awareness campaign designed to help 

educate international travelers. 

 

The web address of U.S. Customs and Border Protection is http://www.cbp.gov

Customs Regulations 

The current edition of Customs Regulations of the United States is a loose-leaf, 

subscription publication available from the Superintendent of Documents, U.S. 

Government Printing Office, Washington, DC 20402; telephone (202) 512-1800. A 

bound, 2003 edition of Title 19, Code of Federal Regulations, which incorporates all 

changes to the Regulations as of April 1, 2003, is also available for sale from the same 

address. All proposed and final regulations are published in the Federal Register, which 

is published daily by the Office of the Federal Register, National Archives and Records 

Administration, and distributed by the Superintendent of Documents. Information about 

on-line access to the Federal Register may be obtained by calling (202) 512-1530 

between 7 a.m. and 5 p.m. Eastern time. These notices are also published in the 

weekly Customs Bulletin described below. 

Customs Bulletin 

The Customs Bulletin and Decisions (“Customs Bulletin”) is a weekly publication that 

contains decisions, rulings, regulatory proposals, notices and other information of 

interest to the trade community. It also contains decisions issued by the U.S. Court of 

International Trade, as well as customs-related decisions of the U.S. Court of Appeals 

for the Federal Circuit. Each year, the Government Printing Office publishes bound 

volumes of the Customs Bulletin. Subscriptions may be purchased from the 

Superintendent of Documents at the address and phone number listed above. 

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Writing Instruments of Heading 9606, HTSUSA 

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Importing Into the United States 

This publication provides an overview of the importing process and contains general 

information about import requirements. The February 2002 edition of Importing Into the 

United States contains much new and revised material brought about pursuant to the 

Customs Modernization Act (“Mod Act”). The Mod Act has fundamentally altered the 

relationship between importers and U.S. Customs and Border Protection by shifting to 

the importer the legal responsibility for declaring the value, classification, and rate of 

duty applicable to entered merchandise. 

The February 2002 edition contains a section entitled "Informed Compliance." A key 

component of informed compliance is the shared responsibility between U.S. Customs 

and Border Protection and the import community, wherein CBP communicates its 

requirements to the importer, and the importer, in turn, uses reasonable care to assure 

that CBP is provided accurate and timely data pertaining to his or her importation. 

Single copies may be obtained from local offices of U.S. Customs and Border 

Protection, or from the Office of Public Affairs, U.S. Customs and Border Protection, 

1300 Pennsylvania Avenue NW, Washington, DC 20229. An on-line version is 

available at the CBP web site. Importing Into the United States is also available for 

sale, in single copies or bulk orders, from the Superintendent of Documents by calling 

(202) 512-1800, or by mail from the Superintendent of Documents, Government Printing 

Office, P.O. Box 371954, Pittsburgh, PA 15250-7054. 

Informed Compliance Publications 

U.S. Customs and Border Protection has prepared a number of Informed Compliance 

publications in the “What Every Member of the Trade Community Should Know 

About:...” series. Check the Internet web site http://www.cbp.gov for current 

publications. 

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Writing Instruments of Heading 9606, HTSUSA 

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Value Publications 

Customs Valuation under the Trade Agreements Act of 1979 is a 96-page book 

containing a detailed narrative description of the customs valuation system, the customs 

valuation title of the Trade Agreements Act (§402 of the Tariff Act of 1930, as amended 

by the Trade Agreements Act of 1979 (19 U.S.C. §1401a)), the Statement of 

Administrative Action which was sent to the U.S. Congress in conjunction with the TAA, 

regulations (19 C.F.R. §§152.000-152.108) implementing the valuation system (a few 

sections of the regulations have been amended subsequent to the publication of the 

book) and questions and answers concerning the valuation system. A copy may be 

obtained from U.S. Customs and Border Protection, Office of Regulations and Rulings, 

Value Branch, 1300 Pennsylvania Avenue, NW, (Mint Annex), Washington, D.C. 20229. 

Customs Valuation Encyclopedia (with updates) is comprised of relevant statutory 

provisions, CBP Regulations implementing the statute, portions of the Customs 

Valuation Code, judicial precedent, and administrative rulings involving application of 

valuation law. A copy may be purchased for a nominal charge from the Superintendent 

of Documents, Government Printing Office, P.O. Box 371954, Pittsburgh, PA 15250-

7054. This publication is also available on the Internet web site of U.S. Customs and 

Border Protection. 

The information provided in this publication is for general information 

purposes only. Recognizing that many complicated factors may be 

involved in customs issues, an importer may wish to obtain a ruling under 

CBP Regulations, 19 C.F.R. Part 177, or obtain advice from an expert 

(such as a licensed Customs Broker, attorney or consultant) who 

specializes in customs matters. Reliance solely on the general 

information in this pamphlet may not be considered reasonable care.

Additional information may also be obtained from U.S. Customs and Border Protection 

ports of entry. Please consult your telephone directory for an office near you. The 

listing will be found under U.S. Government, Department of Homeland Security. 

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Writing Instruments of Heading 9606, HTSUSA 

April 2006

“Your Comments are Important” 

The Small Business and Regulatory Enforcement Ombudsman and 10 regional 

Fairness Boards were established to receive comments from small businesses about 

Federal agency enforcement activities and rate each agency’s responsiveness to small 

business. If you wish to comment on the enforcement actions of U.S. Customs and 

Border Protection, call 1-888-REG-FAIR (1-888-734-3247). 

REPORT SMUGGLING 1-800-BE-ALERT OR 1-800-NO-DROGA 

Visit our Internet web site: http://www.cbp.gov

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