The tariff classification of a pencil point encased in a holder with a clip from China

N117018 August 12, 2010 CLA-2-96:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 9609.10.0000 Mr. Jim Ghedi Ghedi International, Inc. 8002 Burleson Road Austin, TX 78744 RE: The tariff classification of a pencil point encased in a holder with a clip from China Dear Mr. Ghedi: In your letter dated July 20, 2010, on behalf of Norwood Promotional Products LLC, you requested a tariff classification ruling. The submitted sample is identified as a “PEGCIL.” It is a writing instrument that has a black rigid plastic holder that is narrow and cylindrical at one end and flat and wider at the other end. The cylindrical end of the holder measures a little less than ¼” in diameter and the flat end of the holder measures a little more than ½” in width. The holder measures approximately 4” in length. There is an aperture at the cylindrical end of the holder, into which a pencil point has been snugly inserted. The pencil point measures a little less than ½” in length and is not bonded to the holder. A white rigid plastic removable cap that is narrow and cylindrical is positioned over the pencil point, for the purpose of covering when not in use. At the flat end of the holder that is opposite the pencil point is a clip that is molded into one side of the holder. The entire item, with the cap positioned over the pencil point, measures a little less than 4½” in length. This writing instrument is not of the type that can be sharpened to expose more of the writing core. The useable writing portion of the item is the pencil point that is exposed when the cap is removed. When the pencil point is depleted, the item is discarded, as the pencil point is not replaceable. This item is designed to be used as an accessory to a printed calendar, notepad or golf score card. You have asked if this item is correctly classified in subheading 9609.90.8000. The provision that you suggested provides for merchandise that is other than pencils that have leads that are encased in a rigid sheath. Since this item is considered to be a pencil that has a lead that is encased in a rigid sheath, the subheading that you have proposed is not correct. The applicable subheading for the “PEGCIL” 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/. 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