The tariff classification of Derwent Pencils from the United Kingdom

NY L82433 February 22, 2005 CLA-2-96:RR:NC:SP:224 L82433 CATEGORY: Classification TARIFF NO.: 9609.10.0000 Ms. Damaris Arroyo KAT Import Brokers Division Kamino International Transport, Inc. 635 Ramsey Avenue Hillside, NJ 07205 RE: The tariff classification of Derwent Pencils from the United Kingdom Dear Ms. Arroyo: In your letter dated February 3, 2005, on behalf of Colart Americas, Inc. of Piscataway, NJ, you requested a tariff classification ruling. You submitted descriptive literature, sales catalog photographs, and product samples with your request. The subject merchandise is two collections of pencils. Item 0700671 is a set of 12 drawing pencils packaged in a flat metal case for retail sale under the brand name “Derwent”. All the pencils are of different colors, and the centers are encased in wood. Similarly, item 34215 consists of a flat metal case that hold 12 graphic sketching pencils for retail sale. All these pencils are the same color but are of differing hardness. The applicable subheading for items 0700671 and 34205, drawing and graphic pencils, will be 9609.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Pencils (other than those pencils of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors’ chalks: 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. 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 Tom McKenna at (646) 733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division