CLA-2-96:RR:NC:2:224 J86925
Mr. Joseph R. Hoffacker
Barthco Trade Consultants
7575 Holstein Ave
Philadelphia, PA 19153
RE: The tariff classification of a School Value Pack # 1 from China
Dear Mr. Hoffacker:
In your letter dated July 25, 2003, you requested a tariff classification ruling, on behalf of Raymond Geddes & Co., Inc., your client.
You are requesting the tariff classification on a product that is described as a School Value Pack # 1, item # 65946. The article contains the following: pencils, erasers, pencil grips (textile and plastic), ball point pens, mechanical pencils, mechanical pencil refills, pencil sharpeners, plastic Pod ™ Pen holder and key chains. The sample will be returned, as requested by your office.
The Explanatory Notes to the Harmonized Tariff Schedule of the United States (HTS) provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3 (b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without re-packing.
The School Value Pack # 1, item # 65946, is not considered a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. Therefore, the contents must be classified separately.
The applicable subheading for the 576 piece perfect pencil display of item 65946 will be 9609.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils and crayons, with leads encased in a rigid sheath. The rate of duty will be 14 ¢/ gross + 4.3 % ad valorem.
The applicable subheading for the erasers of item 65946 (happy cap erasers, kneaded eraser - square erasers with slightly rounded edges, lazeraser ( and the 10 gross cap eraser deal, if composed of rubber, will be 4016.92.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of vulcanized rubber other than hard rubber, erasers. The rate of duty will be 4.2 % ad valorem.
The applicable subheading for the erasers of item 65946 (the same as the previous paragraph), if composed of plastic, will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, office or school supplies. The rate of duty will be 5.3 % ad valorem.
The applicable subheading for the mechanical pencils (.7mm and .5mm) of item 65946 will be 9608.40.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for propelling or sliding pencils (for example, mechanical pencils): with a mechanical action for extending, or for extending and retracting, the lead. The rate of duty will be 6.6 % ad valorem.
The applicable subheading for the .5mm lead refills of item 65946 will be 9608.99.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for ball point pens...propelling or sliding pencils...parts (including caps and clips) of the foregoing articles, other than those of heading 9609: other: other. The rate of duty will be free.
The applicable subheading for the plastic Pod( Pen holder and the plastic Squishy pencil grips will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: office or school supplies. The rate of duty will be 5.3 % ad valorem.
The applicable subheading for the textile pet prints pencil grips of item 65946 will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...other...other. The rate of duty will be 6.4 % ad valorem.
The applicable subheading for the ball point pens of item 65946 (4 color pens, Puzzle( pens and mini Pod pens) will be 9608.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for ball point pens. The rate of duty will be 0.8 ¢ each + 5.4 % ad valorem.
The applicable subheading for the wave pencil sharpener and the cell phone pencil sharpener of item 65946 will be 8214.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencil sharpeners (non-mechanical). The rate of duty will be 0.3 ¢ each + 4.2 % ad valorem.
The applicable subheading for the key ring of item 65946 will be 7326.20.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, articles of wire. The rate of duty will be
3.9 % ad valorem.
Cased pencils from China may be subject to anti-dumping duties. Before you import, we recommend that you contact the International Trade Commission at:
Office of Antidumping Investigations
Import Administration
International Trade Commission
U.S. Department of Commerce
14 th Street and Constitution Avenue, N.W.
Washington, D.C. 20230
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 Tom McKenna at 646-733-3025.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division