The tariff classification of "Pencil With Eraser Cap" from China

NY R00683 August 19, 2004 CLA-2-96:RR:NC:SP:224 R00683 CATEGORY: Classification TARIFF NO.: 9609.10.0000 Mr. Troy D. Crago Atico International, USA 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of “Pencil With Eraser Cap” from China Dear Mr. Crago: In your letter dated August 9, 2004, you requested a tariff classification ruling. You submitted descriptive literature and product photographs with your request. The subject merchandise is item C068XA00361, the “Pencil With Eraser Cap”. This consists of a decorated pencil with four erasers decorated with smiley-type faces at the top. The erasers are said to be made of either plastic or rubber. These are packaged together for retail sale. For classification purposes this item is considered a set. Since none of the components lends an essential character to the set, the set will be classifiable under the heading that occurs last in numerical order among those which equally merit consideration. Accordingly, using the guidelines set forth by GRI 3(c), the applicable subheading for item C068XA00361, the “Pencil With Eraser Cap” will be 9609.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Pencils…crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors’ chalks: 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. You have asked whether this product is subject to antidumping duties or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, NW Washington, DC 20230. 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. 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 Tom McKenna at (646) 733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division