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The tariff classification of pencils in a plastic bag from China
Issued January 26, 1996 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard81 818337 (January 26, 1996)
Tariff classification
HTS codes: 4202.92.4500, 9609.10.0000
Product description
The merchandise consists of lead pencils in a plastic bag. The pencils are made in the United States, and exported to China to be decorated with huggers, plastic or rubber Sesame Street characters. They are then packed in a plastic bag. The huggers are made in China, the bags in Hong Kong. The bag is not fitted to hold the pencils, but is, loosely, of cylindrical shape with a zipper around its circumference. In the opinion of this office, the bag is a polyvinyl chloride travel bag of a kind normally sold as a travel bag.
CBP rationale
The applicable subheading for the pencils 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 applicable subheading for the bag will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of sheeting of plastic, other.
Full text
NY 818337 January 26, 1996 CLA-2-96:RR:NC:GI:113 818337 CATEGORY: Classification TARIFF NO.: 9609.10.0000; 4202.92.4500 Ms. Cindy Hazlett Applause, Inc. 6101 Variel Avenue P.O. Box 4183 Woodland Hills, CA 91365 RE: The tariff classification of pencils in a plastic bag from China Dear Ms. Hazlett: In your letter dated January 17, 1996, you requested a tariff classification ruling. The merchandise consists of lead pencils in a plastic bag. The pencils are made in the United States, and exported to China to be decorated with huggers, plastic or rubber Sesame Street characters. They are then packed in a plastic bag. The huggers are made in China, the bags in Hong Kong. The bag is not fitted to hold the pencils, but is, loosely, of cylindrical shape with a zipper around its circumference. In the opinion of this office, the bag is a polyvinyl chloride travel bag of a kind normally sold as a travel bag. The applicable subheading for the pencils 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 duty rate will be 14 cents per gross plus 4.3 percent ad valorem. The applicable subheading for the bag will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of sheeting of plastic, other. The duty rate will be 20 percent. Your inquiry does not provide enough information for us to give a classification ruling on the preferential treatment possible for the pencils of United States origin. Your request for a classification ruling should include a complete, detailed description of the assembly process done in China, and any other manufacturing processes that may occur there. This ruling is being issued under the provisions of Section 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 James Smyth at 212-466-2084. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
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