The tariff classification of erasers in the shapes of fast food and pencils from China

N096967 April 1, 2010 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.10.0000; 9609.10.0000 Ms. Joann Mosqueda Ja-Ru Inc. 4030 Phillips Highway Jacksonville, FL 32207 RE: The tariff classification of erasers in the shapes of fast food and pencils from China Dear Ms. Mosqueda: In your letter dated March 4, 2010 you requested a tariff classification ruling. The submitted samples are identified as Fun Erasers, Item Number 5168 and #2 pencils, no item number. The Fun Erasers are packaged together for retail sale and each package contains four erasers, designed to respectively resemble an order of French fries, a hamburger in a bun, a soft drink in a cup with a straw and a frankfurter in a bun. Each eraser is made of plastic and each measures approximately 1” to 1½” in length. You have informed this office that the pencils that will be imported will be packaged in different quantities and the sheaths will have different exterior designs than the submitted sample. However, the imported pencils will be constructed in the same manner as the submitted sample. Each of the pencils in the submitted sample has a writing core that is encased in and bonded to a wooden sheath, the length of which can be reduced by sharpening. As the exposed tip of the writing core is used, the pencil can continue to be rendered usable by means of paring away the wooden sheath to expose more of the writing core. The end of each pencil that is opposite the end with the exposed writing core has a metal ferrule and an eraser. The applicable subheading for the Fun Erasers, Item Number 5168 will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…office or school supplies. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the #2 pencils will be 9609.10.0000, HTSUSA, 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 pencils 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