CLA-2-96:OT:RR:NC:N4:462
Adrianne Lankford
Hit Promotional Products, Inc.
7150 Bryan Dairy Road
Largo, FL 33777
RE: The tariff classification of a metal alloy tipped pencil from China.
Dear Ms. Lankford:
On July 29, 2021, you submitted a ruling request. Images and descriptive information were provided.
The item at issue is a metal alloy tipped pencil, item number “11165.” It has the visual presence of a pencil without the core material running through a shaft. There is a removable metal alloy tip comprised of 80% lead, 10% tin, and 10% bismuth, that attaches to a barrel. As one writes, tiny amounts of metal are deposited from the tip on the page and make markings.
These pencils are distinguishable from mechanical pencils of heading 9608 in that they do not have a mechanical action, e.g., screwing, spring or sliding mechanism, for extending and retracting the lead by propelling or sliding the lead out of its housing so that it can be functional.
The applicable subheading for the metal alloy tipped pencil will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pencils (other than those pencils of heading 9608), crayons…pastels…: other: other.” The rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9609.90.8000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 9609.90.8000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
The merchandise in question may be subject to antidumping duties and countervailing duties (AD/CVD). Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). You can contact them at https://trade.gov/enforcement/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at https://www.usitc.gov/trade_remedy/documents/orders.xls, and you can search AD/CVD deposit and liquidation messages using CBP’s AD/CVD Search tool at https://aceservices.cbp.dhs.gov/adcvdweb.
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 the 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).
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, please contact National Import Specialist Sandra Sary at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division