The tariff classification of pencils, markers, rulers, protractors, pencil sharpeners, erasers, ballpoint pens, and notepads from China Mr. Giovanni CervantesDirector of International LogisticsJakks Pacific, Inc.2951 28th StreetSanta Monica, CA 90405

N270669 December 4, 2015 CLA-2-96:OT:RR:NC:N4:414 Category: Classification Tariff NO.: 9609.10.0000 RE: The tariff classification of pencils, markers, rulers, protractors, pencil sharpeners, erasers, ballpoint pens, and notepads from China Mr. Giovanni Cervantes Director of International Logistics Jakks Pacific, Inc. 2951 28th Street Santa Monica, CA 90405 Dear Mr. Cervantes: In your letter dated November 5, 2015, you request a tariff classification ruling. The sample you submitted is being returned to you as requested. The submitted sample is identified as item 86701, the Disney Tsum Tsum Estuche Case. It is a triple zippered case composed of a cardboard base with polyester sewn on the inside and PVC plastic sheeting on the outside. It features the Disney Tsum Tsum design on the front and back of the case. The case measures approximately 4 ¾ inches wide by 7 ¾ inches long by 2 ½ inches high. It has three zippered storage compartments that are fitted for their contents. One compartment holds an eraser, a pencil sharpener, one ballpoint pen, one mechanical pencil, a six inch ruler, a three piece ruler set consisting of a protractor and two triangular rulers and a paper notepad. Another compartment holds 16 color pencils made of wood. The third compartment holds 18 felt tipped color markers. Item 86701 is considered to be “goods put up in sets for retail sale” within the meaning of General Rule of Interpretation (GRI) 3. GRI 3 (b) states that in all cases the goods are to be classified as if they consisted of the material or component that gives them their essential character. It is the opinion of this office that the 16 color pencils gives item 86701 its essential character, within the meaning of GRI 3 (b). The applicable subheading for the Tsum Tsum Estuche Case, item 86701, will be 9609.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Pencils 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 or countervailing duties (AD/CVD). Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). You can contact them at http://trade.gov/enforcement/ (click on “Contact Us”). 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” under “Popular Topics” at the top of the screen), and you can search AD/CVD deposit and liquidation messages using CBP’s 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 Barbara Kiefer at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division