CLA-2-96:OT:RR:NC:N4:462
Scott A. Sur
Scholastic
557 Broadway
New York, NY 10012
RE: The tariff classification of a stackable, plastic teddy bear-shaped pencil from China.
Dear Mr. Sur:
In your letter dated February 13, 2020, you requested a tariff classification ruling. Photos and a description were provided.
The item at issue is a stackable, plastic, teddy bear-shaped pencil, sourced from China. Each bear measures approximately 1 ½ inches by ½ inch. The plastic teddy bear serves as a rigid sheath for the lead. The pencil is non-sharpening. The lead in the pencils is fixed in place and is neither advanceable nor replaceable. The pencil tip lead extending from the plastic bear is partially encased in a tapered plastic cap. Each plastic bear has a cavity at the end opposite the lead so that it can be stacked with the pencil tip of another plastic, bear-shaped pencil.
The applicable subheading for the stackable, plastic, bear-shaped pencils will be 9609.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pencils (other than those of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors’ chalks: 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9609.10.0000, 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 9609.10.0000, 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.
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