The tariff classification of jumbo pencils from China

N078855 October 9, 2009 CLA-2-96:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 9609.10.0000 Ms. Benita Lee Accord Customs Service 360 North Sepulveda Blvd Suite 1070 El Segundo, CA 90245 RE: The tariff classification of jumbo pencils from China Dear Ms. Lee: In your letter dated October 2, 2009, on behalf of Pinnacle Sales & Distribution Inc, you requested a tariff classification ruling. The submitted illustration depicts an item that is identified as a Jumbo Pencil Toy. Each pencil is approximately 15 inches in length and is comprised of a pencil lead that is permanently affixed within a sheath made of wood. The pencil lead will either be the same length as the length of the entire pencil or in another scenario, will only be approximately 1.6 inches in length, thereby comprising little more than the tip of the entire pencil. You have asked whether this item is correctly classified as a toy or as a pencil. While this item is oversized when compared to typical pencils, it still functions like any other pencil and provides no amusement. Therefore this item is not a toy. The applicable subheading for the Jumbo Pencil Toy with leads in lengths that measure either of two sizes will be will be 9609.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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. 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/. You have stated that you were advised that this item might not be subject to antidumping duties. In fact, 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. 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” on the lower right hand side under “Investigations"), and you can 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