The tariff classification of 16 pencils and 16 Valentine’s day cards from China

N214537 May 8, 2012 CLA-2-96:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 9609.10.0000 Mr. Joseph Stinson Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of 16 pencils and 16 Valentine’s day cards from China Dear Mr. Stinson: In your letter dated April 17, 2012, you requested a tariff classification ruling. The submitted sample is identified as Boys Cards with Pencils, Liss Item# 9017794/Mfg. Item# 4556050-LZRA. This item consists of 16 unsharpened pencils that each measure approximately 7¼” in length. Each pencil consists of a writing core that is encased in a rigid wooden sheath and has an eraser on one end. The pencils are packaged together in a box with 16 Valentine cards for retail sale. There are two each of eight different cards, and each eight are attached consecutively so that there are two sheets of cards. The theme printed as a decoration on the barrel of each pencil and on each card is Disney’s “Cars”. This item is also imported with the following additional three themes: “Spiderman”, “Angry Birds” and “ScoobyDoo”. There are two slots on each card so that the sixteen included pencils can respectively be inserted into the sixteen included cards. The words “Slots in Every Card To Hold A Pencil” is written on the back of the retail box. There is a perforation between cards on each sheet so that each can be easily detached from the sheet for use. Each card has the words “Happy Valentine’s Day”, “From” and “To” on one side and respectively has one of eight different sayings on the other side. The eight different sayings are as follows: “Wishing You Heart-Stopping Adventure This Valentine’s Day!”, “Happy Valentine’s Day, Buddy!”, “Speeding Your Way To Say Happy Valentine’s Day!”, “Hope Your Valentine’s Day Is Filled With Engine-Stopping Excitement!”, “Racing Your Way To Say Have A Happy Valentine’s Day!”, “Hope Your Valentine’s Day Isn’t A Lemon!”, “Have A Happy Valentine’s Day!” and “Hope Ya Have a Tow-riffic Valentine’s Day!”. As you requested, the sample will be returned to you. You have suggested that this item is correctly classified in subheading 4909.00.4000. However, we do not agree that this item is correctly classified in the subheading that you have suggested. This imported item is considered to be "goods put up in sets for retail sale" within the meaning of General Rule of Interpretation (GRI) 3 and each set is classifiable under a single tariff provision. The Valentine’s gift is the pencil which is inserted through the card when presented to the recipient. The card is a mere adjunct to the pencil as it informs the recipient of the identity of the gift giver, along with a saying that is of the same theme as the decoration on the pencil barrel. As such, the card is subsidiary to the writing function of the pencil. Therefore, it is the opinion of this office that the pencils provide this item with the essential character within the meaning of GRI 3(b). The applicable subheading for Liss Item# 9017794/Mfg. Item# 4556050-LZRA 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 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 can contact them at http://www.trade.gov/ia/ (click on "Contact Us"). You may also write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 1401 Constitution Avenue NW, 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, Thomas J. Russo Director National Commodity Specialist Division