CLA-2-96:OT:RR:NC:N2:222
Ms. Judith M Walter
Crayola LLC
1100 Church Lane
Easton, PA 18040
RE: The tariff classification of colored pencils from Brazil and a pencil sharpener from China
Dear Ms. Walter:
In your letter dated January 15, 2009, you requested a tariff classification ruling.
The submitted sample is identified as Pip-Squeaks Colored Pencils. This item consists of 18 colored pencils and a pencil sharpener. The pencils, which are encased in a rigid wood sheath, are each designed with the pip-squeak characters. The pencil sharpener is also molded in the shape of a pip-squeak character, with a tall hat that has an aperture at the top. A pencil is sharpened by inserting the pointed end of the pencil through the aperture at the top of the hat and turning. This sample was packaged for retail sale. As you requested, the sample will be returned to you.
This item is considered to be “goods put up in sets for retail sale” within the meaning of General Rule of Interpretation (GRI) 3. The pencil sharpener is a mere adjunct to the pencils, enabling a dull point to be made useful again. Therefore, it is the opinion of this office that the colored pencils provide this item with the essential character within the meaning of GRI 3(b). You have suggested that this item is correctly classified in subheading 9609.10.0000 and we agree with your suggestion.
The applicable subheading for the Pip-Squeaks Colored Pencils 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/.
Articles classifiable under subheading 9609.10.0000, HTSUS, which are products of Brazil may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term “GSP”.
You have also requested a marking ruling. You have stated that “the pencils are from Brazil and the sharpener is from China, shipped in bulk to Mexico to a co-packer who packages this into a finished good.” On the back of the retail packaging, the following is printed: “Product of Brazil, packaging in Mexico with Sharpener from China.”
The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.
Part 134, Customs Regulations (19 CFR Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Section 134.41(b), Customs Regulations (19 CFR 134.41(b)), mandates that the ultimate purchaser in the U.S. must be able to find the marking easily and read it without strain. Section 134.1(d), defines the ultimate purchaser as generally the last person in the U.S. who will receive the article in the form in which it was imported. If an imported article is to be sold at retail in its imported form, the purchaser at retail is the ultimate purchaser. In this situation, the ultimate purchaser of the Pip-Squeak Colored Pencils is the consumer who purchases the product at retail.
The proposed marking of imported Pip-Squeaks Colored Pencils, as described above, is conspicuously, legibly and permanently marked in satisfaction of the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134 and is an acceptable country of origin marking for this imported item.
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