The tariff classification of a Plush Bear Pencil Topper with Pencil from China

NY L88376 November 2, 2005 CLA-2-96:RR:NC:2:224 L88376 CATEGORY: Classification TARIFF NO.: 9609.10.0000; 9503.41.0000 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of a Plush Bear Pencil Topper with Pencil from China Dear Mr. Crago: In your letter dated October 19, 2005, you requested a tariff classification ruling. You submitted descriptive literature and a product sample with your request. The subject merchandise is described as a Plush Bear Pencil Topper with Pencil; the item number is C080JA02572. The product is comprised of the following components: a wooden No. 2 pencil encased in a rigid sheath, and a pencil topper that may be attached to the pencil. The pencil topper is easily removed from the pencil; the topper is a plush stuffed toy that has a sewn on sleeve on the back for the insertion of a pencil. The sample will be returned, as requested by your office. The Plush Bear Pencil Topper with Pencil, item C080JA02572, will not be considered a set for tariff purposes. The wooden pencil and plush toy bear will be separately classified. The applicable subheading for the wooden pencil portion of item number C080JA02572 will be 9609.10.0000, Harmonized Tariff Schedule of the United States (HTS), 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¢/gross + 4.3% ad valorem. The applicable subheading for the plush bear pencil topper (toy bear) portion of item number C080JA02572 will be 9503.41.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures…and parts and accessories thereof: stuffed toys and parts and accessories thereof. The rate of duty will be free. You have asked whether this product (pencils encased in a rigid sheath) is subject to antidumping duties or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, NW Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs. 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