CLA-2-96:OT:RR:NC:N4:422
Mr. Azhar Ayub
Twinklers Limited
122 Granville Road
London
NW2 2LD
United Kingdom
RE: The tariff classification of a golf pencil with a retractable cord from China
Dear Mr. Ayub:
In your letter received on November 17, 2009, you requested a tariff classification ruling.
The submitted sample is identified as a Golf Pencil, Manufacturing ID P-89. This item consists of a pencil that measures approximately 3¾” in length. The writing core of the pencil is encased in a wooden sheath that is green in color. There is a metal ferrule and an eraser on one end of the pencil and that same end is inserted into black holder that has a sharpener on the top. The top of the holder is attached to a metal D-ring, which in turn, is looped through a smaller metal D-ring.
The smaller ring is attached to a plastic housing that contains a retractable cord. Attached to the side of the plastic housing is a clamp that is designed to secure the entire item to a garment or belt. This item is packaged for retail sale with a second pencil that is intended as a replacement for the pencil that is inserted into the holder.
This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The eraser and the sharpener are mere adjuncts to the pencil. The eraser enables mistaken marks to be eliminated. The sharpener enables a dull point to be made useful again. The holder and retractable cord serve the subordinate role of providing a convenient method of keeping the pencil handy at all times. Therefore, it is the opinion of this office that the pencil provides this item with the essential character within the meaning of GRI 3(b).
The applicable subheading for Manufacturing ID P-89 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/.
The merchandise in question 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 may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. 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,
Robert B. Swierupski
Director
National Commodity Specialist Division