CLA-2-96:OT:RR:NC:N4:422
Ms. Krista Fedon
OOLY, LLC.
5607 Palmer Way
Carlsbad, CA 92010
RE: The tariff classification of a graphite pencil set from China
Dear Ms. Fedon:
In your letter dated July 8, 2025, you requested a tariff classification ruling. Photographs of the item were
submitted with your request.
The article is the “Write On”: Graphite pencils and eraser, item number 128-192. The three-piece set consists
of two graphite pencils and one eraser. The items will be packaged in a retail box and sold and marketed as a
set. The graphite pencils and eraser will be used for note-taking and sketching. The product is intended for
ages 12 and up.
The pencils comprise a plastic barrel with a plastic grip, a metal nib with a graphite tip, and a plastic cap.
Each pencil features a point graphite lead. The lead tips are encased in a nib piece that screws onto the end of
the empty hallow plastic barrels. The eraser is an oval shaped, two-color eraser.
The “Write On”: Graphite pencils and eraser is a composite good that includes two pencils and one eraser.
No one heading in the tariff schedule covers these components in combination; thus, General Rule of
Interpretation (GRI) 1 cannot be used as a basis of classification. GRI 3 provides for goods that are, prima
facie, classifiable in two or more headings. GRI 3(b) provides that mixtures, composite goods consisting of
different materials or made up of different components, and goods put up in sets for retail sale shall be
classified as if they consisted of the material or component which gives them their essential character.
Noting GRI 3(b), the component that gives the set its essential character would dictate the classification of
the set. The essential character of this set is imparted by the pencils, which predominate both in use and bulk.
Therefore, the applicable subheading for the “Write On”: Graphite pencils and eraser, item number 128-192
will be 9608.40.8000, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for “Ball
point pens; felt tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other
pens; duplicating styli; propelling or sliding pencils (for example, mechanical pencils); pen-holders,
pencil-holders and similar holders; part (including caps and clips) of the foregoing articles, other than those
of heading 9609: Propelling or sliding pencils (for example, mechanical pencils): Other.” The rate of duty
will be free.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition
to subheading 9608.40.8000, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries
will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to subheading
9608.40.8000, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 9608.40.8000, 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 9608.40.8000, 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, including
information on exclusions and their effective dates, 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/programs-administration/trade-remedies, respectively.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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 Dana L. Giammanco at [email protected].
Sincerely,
(for)
James Forkan
Acting Director
National Commodity Specialist Division