Reconsideration of NY N094918; Classification of pencils, pencil toppers and printed cards

HQ H106777 June 9, 2015 CLA-2 OT:RR:CTF:TCM H106777 EGJ CATEGORY: Classification TARIFF NO.: 9609.10 Lisa J. Scherfel Pedestal Pets® dba Inspired Design LLC 114 North Main Street Zelienople, PA 16063 RE: Reconsideration of NY N094918; Classification of pencils, pencil toppers and printed cards Dear Ms. Scherfel:       This is in reply to your letter dated April 8, 2010, in which you requested reconsideration of New York Ruling Letter (NY) N094918, dated March 19, 2010, which pertains to the tariff classification of a product consisting of four pencils, four pencil toppers in the shape of animals named the Pedestal Pets®, and four trading cards, under the Harmonized Tariff Schedule of the United States (HTSUS). In that ruling, the National Commodity Specialist Division (NCSD) determined that the product was classified in subheading 9609.10, HTSUS, which provides, in pertinent part, for “Pencils (other than pencils of heading 9608)…: Pencils and crayons, with leads encased in a rigid sheath.” In your reconsideration request, you assert that the pencil toppers are toys. We agree. In numerous rulings, U.S. Customs and Border Protection (CBP) has classified amusing pencil toppers as toys of heading 9503, HTSUS. See, e.g. NY E82094, dated May 28, 1999 (teddy bear pencil topper classified in heading 9503, HTSUS), NY K84541, dated March 31, 2004 (Sonic the Hedgehog pencil topper classified in heading 9503, HTSUS), and Headquarters Ruling Letter (HQ) 964218, dated September 28, 2001 (troll pencil toppers classified as toys of heading 9503, HTSUS). However, the instant toy pencil toppers are not imported alone; they are imported together with pencils and trading cards. Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRI). GRI 3(b) states that composite goods and goods which are put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. In NY N094918, NCSD determined that the pencils imparted the essential character to the instant product. NCSD’s ruling is consistent with CBP precedent because CBP has issued numerous rulings which have determined that when a toy pencil topper and a pencil are imported together, the pencil imparts the essential character. See, e.g. NY D87323, dated February 3, 1999, NY D87503, dated February 16, 1999, NY E84942, dated July 28, 1999, NY M82208, dated April 17, 2006, and NY N027800, dated June 4, 2008. For all of the aforementioned reasons, we find that the pencils impart the essential character to the Pedestal Pets® product. We therefore affirm NY N094918, dated March 19, 2010.  Sincerely, Myles B. Harmon, Director Commercial and Trade Facilitation Division