Mr. Eng Teoh
Team Handling Services
1031 W. Manchester Blvd # 6A
Inglewood, CA 90301
RE: The tariff classification of a zippered pouch with pencils and an eraser from China.
Dear Mr. Teoh:
In your letter dated May 5, 2000, on behalf of Prestige Leather Creations, you requested a tariff classification ruling.
A sample was provided with your letter. The product (Item FGBAGS3623) consists of two pencils and an eraser in a zippered pouch. The pouch, which you refer to as a “stationery pouch,” is similar to a ladies toiletry pouch. It has two compartments, each secured with a zipper. The larger compartment has a textile lining and is empty. The pencils and eraser are placed inside the smaller front compartment. The pouch is composed of imitation microfiber fabric, clear polyvinyl chloride sheeting and fake fur. The essential character is imparted by the plastic sheeting. The eraser is composed of plastics and is rectangular. Before we can issue a ruling for the eraser, we need to know the type of plastic of which it is composed.
The applicable subheading for the pouch will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of sheeting of plastics, other. The rate of duty will be 20 percent ad valorem.
The applicable subheading for the pencils will be 9609.10.0000, HTS, which provides for pencils (other than those pencils of heading 9608), 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.
Cased pencils from China may be subject to anti-dumping duties. Before you import, we recommend that you contact the International Trade Commission at:
Office of Antidumping Investigations
International Trade Administration
U.S. Department of Commerce
14th Street and Constitution Avenue, N.W.
Washington, DC 20230
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 Joan Mazzola at 212-637-7034.
Robert B. Swierupski