The tariff classification of a Retractable Pencil Pull from China

N092101 February 17, 2010 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.8588 Mr. Chad Hansen Phoenix International Freight Services, LTD 10801 North Pomona Avenue Kansas City, MO 64153-1205 RE: The tariff classification of a Retractable Pencil Pull from China Dear Mr. Hansen: In your undated letter received by this office on January 25, 2010, on behalf of C.H. Hanson Company, you requested a tariff classification ruling. The merchandise is identified as a Retractable Pencil Pull (item number 10570). It is composed of a reel of retractable cord housed in a square plastic body with a steel clip on the back. Attached to the end of the nylon cord is a mock carpenter pencil held inside a flexible plastic holder. The Retractable Pencil Pull will be clipped onto a belt and can also be used with crayons, pens and markers. You indicated in your letter that the subject product has been imported in the past under heading 9608, Harmonized Tariff Schedule of the United States (HTSUS). The National Import Specialist who handles heading 9608, HTSUS, states that the Retractable Pencil Pull is not correctly classified in subheading 9608.99.6000, HTSUS. The holders that are correctly classified in that heading are designed to hold the pencil while it is performing its writing function. The subject item is primarily designed as a convenient method of maintaining the accessibility of the pencil. The applicable subheading for the Retractable Pencil Pull will be 7326.90.8588, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other, other, other, other, other. The rate of duty will be 2.9 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/. 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 Ann Taub at (646) 733-3018. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division