The tariff classification of multipoint pencils from Thailand, a combination clip-on sharpener/eraser and pencil comfort grips from China

N209517 April 9, 2012 CLA-2-96:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.10.0000; 8214.10.0000; 9609.10.0000 Mr. Aaron Cullen Barthco International, division of OHL One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of multipoint pencils from Thailand, a combination clip-on sharpener/eraser and pencil comfort grips from China Dear Mr. Cullen: In your letter dated March 13, 2012, on behalf of CVS/Pharmacy, you requested a tariff classification ruling. The submitted samples are identified as follows: Item# 881252 – Multipoint Pencils. This item is comprised of ten pencils, packaged for retail sale. Each pencil is comprised of a barrel that is made of polypropylene (PP) plastic material and measures approximately 5” in length. Each barrel is transparent but is 2 each of the following 5 colors: green, purple, red, blue and orange. Within the barrel is situated, end to end, eleven plastic sheaths that each measure ½" in length. Each sheath holds a pre-sharpened pencil lead tip on one end and has an aperture on the other end. The aperture is designed to receive the pencil lead end of the sheath behind it, so that all eleven sheaths are stackable within the barrel. The first pencil lead extends through the writing end of the barrel and is covered by a removable plastic cylinder that measures slightly less than 1½” in length and has a plastic clip on one side. The cylinder has an aperture on the top, in which is inserted a small cylindrically shaped eraser, which is covered by a removable plastic cap. When a pencil lead is worn away, the user pulls out the sheath that contains that lead from the writing end of the barrel and inserts it into a small aperture on the opposite end of the barrel, thereby pushing all other sheaths within the barrel forward, so that a new pencil lead extends from the writing end of the barrel. Item# 881352 – Clip-On Sharpener and Eraser. This item features a built-in clip at the top to allow for the item to be attached to a backpack for easy carrying. There is an eraser at the bottom of the item and a pencil sharpener in the middle. Item# 881455 – Pencil Comfort Grips. This item is comprised of five cylindrical hollow grips, packaged for retail sale. Each grip measures 1 ½ inches in length and has an aperture on both ends so that a pencil can be inserted through it. The five grips of each package are of the following colors: 2 are green, 2 are blue and 1 is red. The grips are made of a thermoplastic elastomer that you have identified in a telephone conversation as styrene butadiene styrene block copolymer. Some styrene butadiene combinations meet the tariff definition of synthetic rubber. Note 4 to Chapter 40 of the Harmonized Tariff Schedule of the United States describes synthetic rubber as applying to unsaturated synthetic substances which can be irreversibly transformed by vulcanization with sulfur into non-thermoplastic substances which, at a temperature between 18 and 29 degrees Centigrade, will not break on being extended to three times their original length and will return, after being extended to twice their original length, within a period of 5 minutes, to a length not greater than 1½ times their original length. SBS block copolymers generally do not meet this definition, in which case they are considered to be plastics of Chapter 39 for tariff classification purposes. There is no evidence that the SBS block copolymer used in the manufacture of these comfort grips meets the tariff definition of synthetic rubber. As you requested, the samples will be returned to you. The applicable subheading Item Number 881252 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. The applicable subheading for Item Number 881352 will be 8214.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of cutlery (for example, hair clippers, butchers’ or kitchen cleavers, chopping or mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files); base metal parts thereof: paper knives, letter openers, erasing knives, pencil sharpeners (nonmechanical) and blades and other parts thereof. The rate of duty will be 0.3¢ each plus 4.2% ad valorem. The applicable subheading for Item Number 881455 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. 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, Thomas J. Russo Director National Commodity Specialist Division