The tariff classification of two pencils, an eraser, a sharpener and a ruler from China

N245467 September 10, 2013 CLA-2-96:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 9609.10.0000 Ms. Erin Carrico Dollar Tree Stores, Inc. 500 Volvo Parkway Chesapeake, VA 23320 RE: The tariff classification of two pencils, an eraser, a sharpener and a ruler from China Dear Ms. Carrico: In your letter dated August 15, 2013, you requested a tariff classification ruling. The submitted sample is identified as a Disney Ruler Stationery Set, VSN Number MONOA13. It consists of two regular pencils, one eraser, one pencil sharpener, and one ruler. In addition to the included eraser, each of the two pencils is also fitted with a metal ferrule and an eraser at one end. Each pencil consists of a writing core that is encased in a wood sheath and each pencil measures approximately 7½” in length. The ruler is made of polyvinyl chloride (PVC) plastic material and the top surface of the ruler has fitted sections to hold the pencils, eraser, and pencil sharpener in place when not in use. The ruler and the pencils are decorated with pictures of various Disney cartoon characters and the ruler is marked with measurements up to 12 inches on one edge and 30 centimeters on the opposing edge. As you requested, the sample will be returned to you. This item is considered to be "goods put up in sets for retail sale" within the meaning of GRI 3 and each set is classifiable under a single tariff provision. The eraser, the sharpener and the ruler are mere adjuncts to the pencils. The eraser enables mistaken marks to be eliminated. The sharpener enables a dull point to be made useful again. The ruler provides the ability to use the pencils to draw lines with exact measurements. Therefore, it is the opinion of this office that the pencils provide this item with the essential character, within the meaning of GRI 3(b). The applicable subheading for VSN number MONOA13 will be 9609.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pencils and crayons and crayons, 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, Myles B. Harmon Acting Director National Commodity Specialist Division