The tariff classification of a Hanadeka Club, 40 Piece Set from China

NY L84429 May 3, 2005 CLA-2-96:RR:NC:2:224 L84429 CATEGORY: Classification TARIFF NO.: 9609.10.0000 Mr. Joseph R. Hoffacker Barthco Trade Consultants The Navy Yard 5101 South Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of a Hanadeka Club, 40 Piece Set from China Dear Mr. Hoffacker: In your letter dated April 21, 2005, on behalf of Raymond Geddes & Co., Inc., you requested a tariff classification ruling. You submitted descriptive literature and a product sample with your request. The subject merchandise is a Hanadeka Club 40 Piece Set. The designated style number for the item is # 16051. The item consists of the following: 12 giant eraser pencils, 10 flat pencils, 4 little books, 6 pens, 6 bookmarks, and 2 pencil sharpeners. The sample will be returned, as requested by your office. The item is considered a set for tariff purposes. No one heading in the tariff schedule covers these components in combination; GRI 1 cannot be used as a basis of classification. GRI 3 provides for goods that are, prima facie, classifiable in two or more headings. GRI 3 (b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods 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. The pencil portion of the 40 piece set is the component that imparts the essential character to the set. The applicable subheading for the Hanadeka Club 40 Piece Set, style 16051, 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¢/gross + 4.3% ad valorem. You have asked whether this product (pencils encased in a rigid sheath) is subject to antidumping duties or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, NW Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs. 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