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NY N018726




November 7, 2007

CLA-2-96:OT:RR:NC:N2:222

CATEGORY: CLASSIFICATION

TARIFF NO.: 9609.10.0000

Ms. Jennifer Hogan
Art Skills
1250 Braden Boulevard
Suite 200
Easton, PA 18040

RE: The tariff classification of pencils, shaders and a pencil sharpener from China

Dear Ms. Hogan:

In your letter dated October 15, 2007 you requested a tariff classification ruling.

The submitted sample is identified as Pencils & Shaders, item# PA-1273. This item is comprised of ten jumbo hexagonal shaped colored pencils, each measuring 7 inches long and approximately 3/8 of an inch thick. The colors included are red, orange, yellow, green, dark blue, light blue, purple, pink, brown and black. This item also includes ten shaders made of crayon material, each one of a color matching one of the colors of the jumbo pencils. The shaders measure 15/16 of an inch long by 13/16 of an inch wide by 5/16 of an inch high. Lastly, this item also includes a pencil sharpener.

This item is considered to be “goods put up in sets for retail sale”, within the meaning of General Rule of Interpretation (GRI) 3. The back of the package states the following: “Use the jumbo Colored Pencils when you start your drawing and detail work. Great for outlining letters or defining a coloring area. Use the Poster Shaders to easily fill in the letters or outlined areas. Even backgrounds and large areas can be colored quickly and evenly.” Apparently, the use of the shaders depends on the work done with the pencils but the pencils can be used independently of the shaders. The pencil sharpener is a mere adjunct to the pencils, enabling a dull point to be made useful again. Therefore, it is the opinion of this office that the colored pencils provide this item with the essential character within the meaning of GRI 3(b).

The applicable subheading for item# PA-1273 will be 9609.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pencils (other than those pencils 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 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 merchandise in question 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 may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. 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 investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on “Import” and “AD/CVD”).

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,

Robert B. Swierupski
Director,

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