The tariff classification of pencils, pencil toppers and printed cards from China

N094918 March 19, 2010 CLA-2-96:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 9609.10.0000 Ms. Jo Scherfel Inspired Design LLC 852 Arbordale Lane Wexford, PA 15090 RE: The tariff classification of pencils, pencil toppers and printed cards from China Dear Ms. Scherfel: In your letter dated February 19, 2010, you requested a tariff classification ruling. The submitted illustration depicts items identified as Pedestal Pets. Each of these items consists of four pencils, four pencil toppers and four printed cards, packaged together for retail sale. There are three different series as follows: Neighborhood Friends – SKU NF101A. The four toppers are in the shape and form of a cat, frog, dog and turtle, respectively. Barnyard Friends – SKU BF101A. The four toppers are in the shape and form of a horse, sheep, pig and duck, respectively. Safari Friends – SKU SF101A. The four toppers are in the shape and form of an elephant, gorilla, lion and hippo. The four printed cards that are included in each package provide “fun facts” about each animal that is respectively represented by a topper in that package. Customs has consistently held that when a pencil combined with a topper is imported, the combined article is classified as the pencil. The printed cards that are included in each package are merely incidental or immaterial components of the retail packaging, do not enhance the value of the pencils with toppers and have no commercial purpose in relation to the pencils with toppers. Therefore, it is the opinion of this office that the printed cards are de minimis and will consequently be disregarded for classification purposes. The applicable subheading for SKU NF101A, SKU BF101A and SKU SF101A 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. 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