CLA-2-42:OT:RR:NC:N4:441
Ms. Chingfang Wang
AllwaySmart
10673 Oak Creek Drive
Lakeside, CA 92040
RE: The tariff classification of a child’s tool belt with pencils from China
Dear Ms. Wang:
In your letter dated March 13, 2018, you requested a tariff classification ruling. Samples were not submitted.
The designated sample is a child’s tool belt. The tool belt is not considered to be a toy or a toy accessory and will be classified accordingly. It features seven open pockets and two exterior loops designed for a flashlight, hammer, etc.
The tool belt includes two carpenter pencils. The carpenter pencils to be imported with the tool belt are hexagonal in shape, measuring approximately 7” in length, 9/16” in width and 1/4” in height with a wooden sheath and a graphite writing core. The pencils will be imported in an unsharpened state.
The subject merchandise consists of at least two different articles which are, prima facie, classifiable in different headings, and the merchandise is “put up in a manner suitable for sale directly to users without repacking.” However, the item does not “consist of products or articles put up together to meet a particular need or carry out a specific activity.” The item cannot be classifiable as goods put up as a set for retail sale. Accordingly, each item must be classified individually.
The applicable subheading for tool belt will be 4205.00.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of leather or of composition leather: Other: Other.” The rate of duty will be Free.
The applicable subheading for the carpenter pencils will be 9609.10.0000, 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 https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
The pencils may be subject to antidumping duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on "Contact Us"). You may also write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 1401 Constitution Avenue NW, Washington, DC 20230. For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on "Antidumping and Countervailing Duty" on the lower right hand side under "Investigations"), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov.
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 Vikki Lazaro at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division