CLA-2-96:OT:RR:NC:N4:422
Mr. Long Vu
Walgreen Co.
304 Wilmot Road
MS #3163
Deerfield, IL 60015
RE: The tariff classification of pencils and pencil toppers from China
Dear Mr. Vu:
In your letter dated August 21, 2013, you requested a tariff classification ruling.
The submitted samples are each identified as a Pencil with Waterball Topper, Walgreens Item Code “WIC” 306354. Each item consists of a pencil in which the writing core is encased in a rigid wooden sheath that is decorated with white hearts on a red background. Each pencil measures approximately 7” in length. Fitted on to one end of each pencil is a waterglobe topper that measures approximately 1¾”H x 1” in diameter, within which is the figure of Mickey Mouse, Minnie Mouse or Princess. Printed on the front of the base of each waterglobe topper are the words “Happy Valentine’s Day” and printed on the back of each base is the word “Disney”.
The waterglobe topper is not permanently affixed to the pencil and can easily be removed. The pencil and the waterglobe topper are each of a class or kind of merchandise that would normally be offered for sale separately and therefore are not considered a composite good within the meaning of General Rule of Interpretation (GRI) 3. These items are also not considered goods put up in sets for retail sale as the pencil and the waterglobe do not carry out the same activity. The pencil is designed for writing and the waterglobe is a decoration. Therefore, the pencil and the waterglobe will be classified separately. As you requested, the samples will be returned to you.
The applicable subheading for the waterball pencil toppers will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: other: other.” The rate of duty will be Free.
The applicable duty rates for the wooden pencils will be 9609.10.0000, 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/. 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,
Myles B. Harmon
Acting Director
National Commodity Specialist Division