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NY J82780

March 28, 2003

CLA-2-96:RR:NC:2:224 J82780


TARIFF NO.: 9608.40.4000

Mr. Eric Sherman
Office Max, Inc.
International Logistics Department
3605 Warrensville Center Road
Shaker Heights, Ohio 44122

RE: The tariff classification of a Pencil Value Pack, style 31032, from China.

Dear Mr. Sherman:

In your letter dated March 25, 2003, you requested a tariff classification ruling.

You are requesting the tariff classification on an item that is described as a Value Pack, style # 31032. The Value Pack consists of the following components: 6 mechanical pencils, 1 rubber eraser and 1 plastic tube containing 12 pencil leads for refilling the mechanical pencil. You have not requested the return of your sample.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3 (b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without re-packing. Goods classifiable under GRI 3 (b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article.

The Pencil Value Pack, style # 31032, is considered a set for tariff classification purposes, with the essential character imparted by the mechanical pencil component of the set. Therefore, in accordance with GRI 3 (b) the set will be classified in Chapter 96 as mechanical pencils.

The applicable subheading for the Pencil Value Pack, style 31032, will be 9608.40.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for propelling or sliding pencils (for example, mechanical pencils): with a mechanical action for extending, or for extending and retracting, the lead. The rate of duty will be 6.6 % ad valorem.

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 Tom McKenna at 646-733-3025.


Robert B. Swierupski

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