The tariff classification of an 8-piece school supply set from China

NY L89620 January 13, 2006 CLA-2-96:RR:NC:2:224 L89620 CATEGORY: Classification TARIFF NO.: 9609.10.0000 Ms. Linda K. Kohl Danzas AEI Intercontinental 500 Rutherford Ave. Charleston, MA 02129 RE: The tariff classification of an 8-piece school supply set from China Dear Ms. Kohl: In your letter dated December 22, 2005, you requested a tariff classification ruling, on behalf of Delhaize Group DBA Hannaford Food Division, your client. You submitted descriptive literature and a product sample with your request. The subject merchandise is described as a school supply set with 8 pieces; no style number is shown. The school supply set is comprised of the following components: 3 lead pencils with permanently attached toppers depicting frogs, 2 ballpoint pens with permanent frog toppers, 1 small ruler, and 1 combination bookmark/ruler. All the preceding items are constructed of wood, and they will be accompanied, when imported, by a color coordinated wood holder for the school supplies. The sample will be returned, as requested by your office. The 8-piece school supply kit will be considered a set for tariff purposes. No one heading in the tariff schedule covers these components in combination; 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 8-piece school supply set, no item number indicated, its essential character would dictate the classification of the item. The 3 lead pencils with frog toppers together exemplify the essential character of the set. Therefore, the applicable subheading for the 8-piece school supply set 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. 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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