The tariff classification of pencils with flexible plastic sheaths from China

N081678 October 30, 2009 CLA-2-96:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 9609.10.0000 Mr. Mel Hawkins Santoro Graphics Ltd. Rotunda Point 11 Hartfield Crescent Wimbledon London U.K. SW19 3RL RE: The tariff classification of pencils with flexible plastic sheaths from China Dear Mr. Hawkins: In your letter dated October 21, 2009, you requested a tariff classification ruling. The two submitted identical samples are each identified as a novelty bendy pencil. Each of the two pencils has a writing core that is encased in and bonded to a flexible plastic sheath, the length of which can be reduced by sharpening. As the exposed tip of the writing core is used, the pencil can continue to be rendered usable by means of paring away the plastic sheath to expose more of the writing core. Although the plastic sheath of each of these pencils 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” in length and is tipped with a metal ferrule and an eraser. The sheath of each of the two pencils is decorated with the Nestle Nerds designs. The applicable subheading for the novelty bendy pencils 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/. You have asked whether or not antidumping duties would apply to these pencils. In fact, these pencils 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 may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. 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” on the lower right hand side under “Investigations"), and you can 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