The tariff classification of Bendy Pencils with flexible plastic barrels from China

N044835 December 18, 2008 CLA-2-96:OT:RR:NC:N2:222 CATEGORY: Classification TARIFF NO.: 9609.10.0000 Mr. Adam Tromp Jakks Pacific, Inc. 21749 Baker Pkwy Walnut, CA 91789 RE: The tariff classification of Bendy Pencils with flexible plastic barrels from China Dear Mr. Tromp: In your letter dated November 14, 2008, you requested a tariff classification ruling. The submitted sample is identified as Bendy Pencils, item# 54726. This item consists of four pencils. Each of the four pencils has a writing core that is encased in a flexible plastic barrel. Although the plastic barrel is flexible enough to be bent at just about any point on its length, it also provides the rigidity that permits the writing core to perform its writing function. Each pencil is 7-1/4 inches in length and is tipped with a metal ferrule and an eraser. One of the four pencils is inserted through a removable comfort grip. As you requested, the sample will be returned to you. The applicable subheading for item# 54726 will be 9609.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pencils…with leads encased in a rigid sheath. The rate of duty will be 14 cents per gross plus 4.3 percent 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/. The merchandise in question may be subject to antidumping duties. 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 and Border Protection. You can contact them by visiting their web site at http://www.trade.gov/ia/ (click on “Contact ITA”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations” on the left hand side and then “Antidumping and countervailing duty orders” on the right hand side). You can also search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov. 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 Gary Kalus at (646) 733-3055. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division