CLA-2-96:OT:RR:NC:N4:424
Mr. Kevin Maher
C-Air Customhouse Brokers
181 So. Franklin Ave.
Valley Stream, NY 11581
RE: The tariff classification of mechanical pencils from China
Dear Mr. Maher:
In your letter received October 29, 2014, you requested a tariff classification ruling on behalf of LaRose Industries dba Cra-Z-Art.
Photographs and a description of the “Cra-Z-Art Twist Up Colored Pencils,” item #10439, were received with your inquiry. This item consists of 12 mechanical pencils in assorted colors which are packaged in a clear vinyl pouch with a printed insert. The pack of pencils, composed primarily of plastic, contain lead that does not need sharpening. The pencils are refillable when the included leads have been exhausted.
The applicable subheading for the “Cra-Z-Art Twist Up Colored Pencils” will be 9608.40.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Propelling or sliding pencils (for example, mechanical pencils): With a mechanical action for extending, or for extending and retracting, the lead.” The rate of duty will be 6.6 % 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 James Forkan at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division