CBP Ruling N256137 — The tariff classification of clutch pencils from China

Tariff classification

Headings: 9608

Product description

This pack of pencils, composed primarily of plastic, contain graphite leads that are advanced by repeatedly depressing the plunger at the top of each pencil. The pencils are refillable when the included leads have been exhausted. Although these pencils are referred to as mechanical pencils, on the retail package and in your letter, they are not considered mechanical for tariff purposes. This type of propelling pencil is commonly known as a clutch pencil because the lead is clutched by prongs. It is not a "twist" pencil, which usually contains a ball-screw mechanism that extends and retracts the lead when a portion of the pencil is twisted. Customs has long distinguished between pencils which have internal twist mechanisms for propelling the pencil lead and clutch pencils in which the pencil lead is held in place by prongs. Customs has consistently held that spring operated prongs which grasp the pencil lead are not considered to be mechanical devices for classification purposes, as the lead is advanced by a manual process. See Headquarters (HQ) Ruling 961069 dated April 16, 1998.

CBP rationale

The applicable subheading for the “Caliber mechanical pencils 30-pack” will be 9608.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Propelling or sliding pencils …: Other.

Full text

N256137 September 4, 2014 CLA-2-96:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9608.40.8000 Mr. David Prata OHL International At CVS/pharmacy Mail Code 1049 One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of clutch pencils from China Dear Mr. Prata: In your letter dated August 4, 2014, you requested a tariff classification ruling. A sample of the “Caliber mechanical pencils 30-pack,” CVS item number 841151, was received with your inquiry. This pack of pencils, composed primarily of plastic, contain graphite leads that are advanced by repeatedly depressing the plunger at the top of each pencil. The pencils are refillable when the included leads have been exhausted. Although these pencils are referred to as mechanical pencils, on the retail package and in your letter, they are not considered mechanical for tariff purposes. This type of propelling pencil is commonly known as a clutch pencil because the lead is clutched by prongs. It is not a "twist" pencil, which usually contains a ball-screw mechanism that extends and retracts the lead when a portion of the pencil is twisted. Customs has long distinguished between pencils which have internal twist mechanisms for propelling the pencil lead and clutch pencils in which the pencil lead is held in place by prongs. Customs has consistently held that spring operated prongs which grasp the pencil lead are not considered to be mechanical devices for classification purposes, as the lead is advanced by a manual process. See Headquarters (HQ) Ruling 961069 dated April 16, 1998. The applicable subheading for the “Caliber mechanical pencils 30-pack” will be 9608.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Propelling or sliding pencils …: Other.” The rate of duty will be Free. 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/. 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 James Forkan at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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