The tariff classification of clutch pencils from China.
Issued March 31, 2015 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9608.40.8000
Headings: 9608
Product description
Item number 347194 is described as “Woodland Mechanical Pencils”. The item is a three-pack of clutch type mechanical pencils. The pencil is comprised of a plastic barrel that contains a plastic tube which holds a pencil lead. At the end of the tube is a small cylindrical removable eraser. At the other end of the pencil is the pencil top which can be screwed on an off. Within the top, there is a small plastic collar situated around plastic prongs. The collar holds the prongs together around the end of the pencil lead, thereby holding it in place. To operate the pencil, the user pushes down on the eraser, which in turn, pushes down on the tube. The tube acts as a plunger and forces the end of the prongs through the collar, so that the prongs spread apart, thereby manually releasing the pencil lead. A small part of the pencil lead now extends through the top with which the user can write. To retract the lead, the button is depressed again, and the lead is manually pushed back into the pencil with a finger or any other item. The pencils are refillable when the included lead has 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 clutch pencils will be 9608.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating styli; propelling or sliding pencils (for example, mechanical pencils); pen-holders, pencil-holders and similar holders; part (including caps and clips) of the foregoing articles, other than those of heading 9609: Propelling or sliding pencils (for example, mechanical pencils): Other.
Full text
N262653 March 31, 2015 CLA-2-96:OT:RR:NC:N4:234 CATEGORY: Classification TARIFF NO.: 9608.40.8000 Mr. David Prata OHL International at CVS 1 CVS Drive, Mail Code 1049 Woonsocket RI 02895 RE: The tariff classification of clutch pencils from China. Dear Mr. Prata: In your letter dated March 5, 2015, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. Item number 347194 is described as “Woodland Mechanical Pencils”. The item is a three-pack of clutch type mechanical pencils. The pencil is comprised of a plastic barrel that contains a plastic tube which holds a pencil lead. At the end of the tube is a small cylindrical removable eraser. At the other end of the pencil is the pencil top which can be screwed on an off. Within the top, there is a small plastic collar situated around plastic prongs. The collar holds the prongs together around the end of the pencil lead, thereby holding it in place. To operate the pencil, the user pushes down on the eraser, which in turn, pushes down on the tube. The tube acts as a plunger and forces the end of the prongs through the collar, so that the prongs spread apart, thereby manually releasing the pencil lead. A small part of the pencil lead now extends through the top with which the user can write. To retract the lead, the button is depressed again, and the lead is manually pushed back into the pencil with a finger or any other item. The pencils are refillable when the included lead has 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 clutch pencils will be 9608.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating styli; propelling or sliding pencils (for example, mechanical pencils); pen-holders, pencil-holders and similar holders; part (including caps and clips) of the foregoing articles, other than those of heading 9609: Propelling or sliding pencils (for example, mechanical pencils): Other. 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 Albert Gamble at albert.gamble@ dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division
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