CLA-2-96:OT:RR:NC:N4:422
Ms. Una Gauthier
Barthco International, Division of OHL
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of stackable pencils and multiple point pencils from China
Dear Ms. Gauthier:
In your letter dated October 27, 2009, on behalf of CVS/Pharmacy, you requested a tariff classification ruling.
The submitted samples are identified as follows:
Item# 728609 – Easter Bunny Snap On Pencil. Two identical samples were submitted. Each of these items is comprised of five plastic pencil barrels, each shaped like a bunny head with the image of a bunny face on one side and each measuring slightly less than 1” in length. Each barrel has an aperture on the top and an aperture on the bottom. The bottom aperture is at the end of a cylindrical section that is inserted into the aperture at the top of another bunny head barrel until it snaps securely into place, thereby making the five bunny head barrels of each item stackable. Each of the five bunny head barrels is of a different color as follows: pink, blue, green, yellow and purple.
Inserted into the bottom aperture of the cylindrical section of each bunny head barrel is a plastic sheath that measures slightly over ½” in length. Inserted into an aperture at one end of the sheath is a pencil lead that measures slightly less than ½” in length and extends from the cylindrical section of the bunny head barrel. The pencil lead of the first bunny head barrel in the stack is covered by a removable plastic cap that fits over the cylindrical section of that barrel. When the pencil lead of the first barrel is worn away, the user can remove that barrel from the writing end of the stack and snap it onto the end of the stack, so that the next barrel with sheath and pencil lead is at the writing end of the stack.
Item# 728601 – Plastic Snap On Pencil. Three samples of this item were submitted and the only distinctions between them are the pattern of decoration on the barrel and the color. Each of these items is comprised of a plastic barrel that measures slightly over 4½” in length. Within the barrel is situated, end to end, nine plastic sheaths that each measure ½” in length. Each sheath holds a pencil lead on one end and has an aperture on the other end. The aperture is designed to receive the pencil lead end of the sheath behind it, so that all nine sheaths are stackable within the barrel.
The first pencil lead extends through the writing end of the barrel and is covered by a removable plastic cylinder that measures slightly less than 1¼” in length and has a plastic clip on one side. The cylinder has an aperture on the top, in which is inserted a small cylindrically shaped eraser, which is covered by a removable plastic cap. When a pencil lead is worn away, the user pulls out the sheath that contains that lead from the writing end of the barrel and inserts it into a small aperture on the opposite end of the barrel, thereby pushing all other sheaths within the barrel forward, so that a new pencil lead extends from the writing end of the barrel. As you requested, the samples will be returned to you.
The applicable subheading for Item# 728609 and Item# 728601 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 valorm.
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 Gary Kalus at (646) 733-3055.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division