The tariff classification of scented pencils made from recycled paper from China

N140788 February 1, 2011 CLA-2-96:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 9609.10.0000 Ms. Mellisa A. Gunawan Christian Brands Inc. dba Autom Church Supply 5226 South 31st Place Phoenix, AZ 85040 RE: The tariff classification of scented pencils made from recycled paper from China Dear Ms. Gunawan: In your letter dated December 29, 2010, you requested a tariff classification ruling. The submitted sample is identified as a scented pencil. It is made of recycled paper and each pencil is imported in a tube made of recycled polypropylene (PP) plastic material. The recycled paper of the pencil is packed very tightly around the writing core so that it forms a rigid sheath for the pencil. The pencil has a metal ferrule and an eraser on the end that is opposite the sharpened end. The plastic tube has a removable blue cap at one end so that the pencil can be removed for use. The tube measures approximately 7¾” in length by ½” in diameter without the cap and 8¼” in length with the cap in place. The pencil measures approximately 7¼” in length. Each pencil is scented and this item will be imported in the following 6 styles and scents: PC603 – Fruit/Spirit (Fruity Scent) PC604 – Story/Candy Cane (Peppermint Scent) PC605 – God’s Little Princess (Bubblegum Scent) PC606 – Love One Another (Red Cherry Scent) PC607 – Earth/Lords (Fresh Scent) PC608 – Good Things (Chocolate Scent) As you requested, the sample will be returned to you. The applicable subheading for the PC603, PC604, PC605, PC606, PC607 and PC608 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 questioned 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 can contact them at http://www.trade.gov/ia/ (click on "Contact Us"). You may also write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 1401 Constitution Avenue NW, 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