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NY N021576




February 1, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9609.10.0000

Ms. Janet Freese
The Paper Magic Group, Inc.
401 Adams Avenue
Scranton, PA 18510

RE: The tariff classification of pencils and printed reward cards from China

Dear Ms. Freese:

In your letter dated January 3, 2008 you requested a tariff classification ruling.

The submitted sample is identified as Spelling Reward Cards w/Pencils, item# 610120. This item consists of sixteen graphite pencils, each with an eraser on one end, and sixteen printed reward cards. Each reward card has the words “Super Speller!” printed on the front, along with an illustration of a bee and numerous alphabet letters. The back of each card has three lines, labeled with the words “To”, “From”, and “Date”, respectively. The pencils and cards are marketed as rewards to be given by teachers to students, as a way of acknowledging the students display of exemplary spelling skills.

The illustration of the bee on the front of the card is outlined with a perforation, so that it can be detached from the card. On the back of each card are diagram instructions that explain how to detach the illustration of the bee and how to insert the pencil through two holes that can be punched out, one on the top of the detached bee illustration and one on the bottom. By following the instructions, the student can decorate his reward pencil with the bee illustration.

This item is considered to be “a set put up for retail sale,” within the meaning of General Rule of Interpretation (GRI) 3. It is, therefore, classifiable under a single tariff provision. It is your opinion that this item is correctly classified in subheading 4909.00.4040 as printed cards. However, we do not agree that this item is correctly classified in the provision that you suggest. Once the bee illustration is detached from the card, the ‘To”, “From”, and “Date” lines on the back of the card are destroyed and therefore, can no longer be viewed. The detached bee illustration is used as a decoration for the pencil. As such, it is a mere adjunct to the pencil and is subsidiary to the writing function of the pencil. Therefore, it is the opinion of this office that the pencils provide the item with the essential character, within the meaning of GRI 3(b).

The applicable subheading for item# 610120 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/. There are no quota or visa restrictions on imports of item# 610120.

You have stated that you believe that item# 610120 is not subject to antidumping duties. In fact, 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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