The tariff classification of carpenter pencils and a pencil sharpener from China

N218595 June 20, 2012 CLA-2-96:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 9609.10.0000 Mr. Thomas Filbeck Phoenix International Freight Services, Ltd. 10801 North Pomona Avenue Kansas City, MO 64153-1205 RE: The tariff classification of carpenter pencils and a pencil sharpener from China Dear Mr. Filbeck: In your letter dated May 17, 2012, on behalf of The C.H. Hanson Company, you requested a tariff classification ruling. The submitted sample is identified as 10 Pack Carpenter’s Pencils with Versa Sharp Sharpener. This item is comprised of 10 octagonal shaped unsharpened pencils that each measure 7” in length and a pencil sharpener that is comprised of a metal blade mounted on a frame made of acrylonitrile-butadiene-styrene (ABS) plastic material, all packaged for retail sale in a clear tube that is made of polyvinyl chloride (PVC) plastic material. Each pencil consists of a writing core that is bonded within a rigid wooden sheath. This item is considered to be "goods put up in sets for retail sale" within the meaning of General Rule of Interpretation (GRI) 3. The pencil sharpener is a mere adjunct to the pencils, enabling a dull point to be made useful again. Therefore, it is the opinion of this office that the carpenter pencils provide this item with the essential character within the meaning of GRI 3(b). The applicable subheading for the 10 Pack Carpenter’s Pencils with Versa Sharp Sharpener 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 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, Thomas J. Russo Director National Commodity Specialist Division