The tariff classification of pencils with toppers from China

N027800 June 4, 2008 CLA-2-96:OT:RR:NC:N2:222 CATEGORY: Classification TARIFF NO.: 9609.10.0000 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of pencils with toppers from China Dear Ms. Aldinger: In your letter dated April 30, 2008 you requested a tariff classification ruling. Each of the two submitted samples is identified as a Pokemon Pencil with Topper, item# 9002345. Each of these samples is a pencil that is comprised of a graphite writing core, encased in a rigid sheath made of wood. Each of the two sample pencils has a three dimensional representation of a Pokemon character, made of thermal plastic rubber (TPR), attached to the end that is opposite the writing end. The character attached to one of the sample pencils is known as “Crandios” and character attached to the other sample is known as “Pachirisu”. Each unsharpened pencil, including the character topper, is approximately 9” in length. The applicable subheading for item# 9002345 will be 9609.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pencils…with leads encased in a rigid sheath. The rate of duty will be 14 cents per gross plus 4.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The merchandise in question may be subject to antidumping duties. 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 and Border Protection. You may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. You can also visit their web site at http://www.trade.gov/ia/ (click on “Contact us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations” on the left hand side and then “Antidumping and countervailing duty orders” on the right hand side). You can also search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov. 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 Gary Kalus at 646-733-3055. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division