CLA-2-96:OT:RR:NC:N4:422
Ms. Lisa McCormack
Vera Bradley Designs
11222 Stonebridge Road
Roanoke, IN 46783
RE: The tariff classification of a propelling pencil from Taiwan
Dear Ms. McCormack:
In your letter dated November 7, 2012, you requested a tariff classification ruling.
The submitted sample is identified as a mechanical pencil, item number 12987 concept number C1430. The pencil is comprised of a plastic barrel that contains a plastic tube which holds a pencil lead. At the end of the tube is a small cylindrical removable eraser. At the other end of the pencil is the pencil tip. Within the tip, there is a spring and a small plastic collar. The collar is situated around plastic prongs. The collar holds the prongs together around the end of the pencil lead, thereby holding it in place.
To operate the pencil, the user pushes down on the eraser, which in turn, pushes down on the tube. The tube acts like a plunger and forces the end of the prongs through the collar, so that the prongs spread apart, thereby releasing the pencil lead. A small part of the pencil lead now extends through the tip. The spring pushes the tube back, so that the prongs return to its position within the collar, and the pencil lead is held in place by the prongs once more, with the small part at the end still extended, allowing an amount with which the user can write. Although destroyed during examination, as you requested, the sample will be returned to you.
Although you have referenced this pencil as “mechanical”, this type of propelling pencil is commonly known as a clutch pencil because the lead is clutched by the prongs. It is not a "twist" pencil, which usually contains a ball-screw mechanism that extends and retracts the lead when a portion of the pencil is twisted. Customs has long distinguished between pencils which have internal twist mechanisms for propelling the pencil lead and clutch pencils in which the pencil lead is held in place by prongs. Customs has consistently held that spring operated prongs which grasp the pencil lead are not considered to be mechanical devices for classification purposes, as the lead is advanced by a manual process. See Headquarters (HQ) Ruling 961069 dated April 16, 1998.
The applicable subheading for item number 12987 concept number C1430 will be 9608.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for propelling or sliding pencils (for example, mechanical pencils): other. The rate of duty will be free.
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,
Thomas J. Russo
Director
National Commodity Specialist Division