The tariff classification of color pencils from China.

N303489 April 3, 2019 CLA-2-96:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 9609.10.0000 Ms. Carisa Schoemaker Crayola LLC 1100 Church Lane Easton, PA 18044 RE: The tariff classification of color pencils from China. Dear Ms. Schoemaker: In your letter dated March 18, 2019, you requested a tariff classification ruling. You submitted a sample you refer to as paper peel pencils or alternatively as paper peel crayons, no item number was included. The sample you submitted consists of a plastic case with twelve color pencils, each measuring approximately 6.75” in length. The instant item is essentially a color pencil that you replenish by pulling on the attached thread. These are designed for writing on metal, glass, china, or any other polished surface. They are commonly known as wax pencils, grease pencils and peel off china markers. The sample will be returned, as requested. The applicable subheading for the paper peel pencils/crayons will be 9609.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Pencils (other than those of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors’ chalks: pencils and crayons, with leads encased in a rigid sheath.” The rate of duty will be 14¢/gross + 4.3% 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 the World Wide Web at https://hts.usitc.gov/current. 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 Sandra Carlson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division