The tariff classification of stackable multiple point pencils from China

N225255 August 7, 2012 CLA-2-96:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 9609.10.0000 Ms. Jeanette Arciero Barthco International, Division of OHL One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of stackable multiple point pencils from China Dear Ms. Arciero: In your letter dated July 6, 2012, on behalf of CVS/Pharmacy, you requested a tariff classification ruling. The submitted sample is identified as an Easter Snap On Pencil, Item Number A81U0275. This item is comprised of five plastic pencil barrels, each stacked one on top of the other, each shaped like a bunny head with the image of a bunny face on one side and each measuring slightly less than 1” in length. Each barrel has an aperture on the top and an aperture on the bottom. The bottom aperture is at the end of a cylindrical section, beneath the bunny head shape, that is inserted into the aperture at the top of the next bunny head barrel in the stack until it snaps securely into place. Each of the five bunny head barrels is of a different color as follows: pink, blue, green, yellow and purple. Inserted into the bottom aperture of each bunny head barrel is a plastic sheath that measures slightly over ½” in length. Inserted into an aperture at the end of each sheath is a pencil lead that measures slightly less than ½” in length. The pencil lead of the bottom bunny head barrel in the stack is covered by a removable plastic cap that fits over the cylindrical section of that barrel. When the pencil lead of the first barrel is worn away, the user can remove that barrel from the writing end of the stack and snap it onto the top end of the stack, so that the next barrel with sheath and pencil lead is at the writing end of the stack. As you requested, the sample will be returned to you. The applicable subheading for Item number A81U0275 will be 9609.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pencils and crayons, 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, Thomas J. Russo Director National Commodity Specialist Division