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June 30, 1999

CLA-2-82:RR:NC:1:115 E83382


TARIFF NO.: 8214.10.0000

Mr. Mauricio E. Hodgson
Auditrade, Inc.
5448 Hoffner Avenue, Suite 403
Orlando, Florida 32812

RE: The tariff classification of pencil sharpener sets from China.

Dear Mr. Hodgson:

In your letter dated June 11, 1999 you requested a tariff classification ruling on behalf of your client Action Products International.

The sample submitted is a pencil sharpener in the shape of a rocket and a number 2 pencil with eraser packaged in a blister pack. This office would consider the item as a set and classification based on the following;

The General Rules of Interpretation 3(b) state that mixtures, composite goods consisting of different materials or made up of diffferent components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. In this set the pencil sharpener gives the set its essential character.

The applicable subheading for the pencil sharpener set will be 8214.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Paper knives, letter openers, erasing knives, pencil sharpeners (non-mechanical) and blades and other parts thereof. The rate of duty will be 0.3 cents each + 4.2% ad valorem.

Pencils imported separately are indeed subject to anti-dumping duties. For your information:

Importations from China of certain cased pencils of any shape or dimension that feature cores of graphite or other materials encased in wood and/or man-made materials, whether or not decorated and whether or not tipped (e.g., with erasers, etc.) in any fashion, and either sharpened or unsharpened, may be subject to dumping duties. Before importing the goods, we suggest you contact: Office of Antidumping Investigations
Import Administration
International Trade Administration
U.S. Department of Commerce
14th Street and Constitution Avenue, N.W. Washington, DC 20230

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 Melvyn Birnbaum at 212-637-7017.


Robert B. Swierupski

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