CLA-2-96:RR:NC:N2:221 H81777
Mr. Kevin Maher
C Air Customhouse Brokers
181 South Franklin Avenue
Valley Stream, NY 11581
RE: The tariff classification of doll pens from China.
Dear Mr. Maher:
In your letter dated June 4, 2001, on behalf of Roseart Industries, you requested a tariff classification ruling.
The sample submitted with your letter is described as a Barbie fashion doll pen gift set. It consists of four ball point pens in the shape of Barbie dolls. The tip of the pen protrudes from the base of the doll’s feet. The tip of the pen fits into a flower shaped base which functions as a pen/doll stand. The sample is being returned as you requested.
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 IX to GRI 3(b) describes composite goods as those in which the components are attached to each other to form a practically inseparable whole as well as those with separable components, provided these components are adapted one to the other and are mutually complementary and together form a whole which would not normally be offered for sale in separate parts. 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. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration in determining their classification. In this case, no single component imparts the essential character, and the composite doll/pen will be classified in accordance with GRI 3(c).
The applicable subheading for the doll pens will be 9608.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for ball point pens. The general rate of duty will be 5.3 percent ad valorem plus 0.8 cents each.
Importations of these products might be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a trademark, tradename or copyright registered with the United States Customs Service. If you are an authorized importer of this product we recommend notifying your local Customs office prior to importation.
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 Joan Mazzola at 212-637-7034.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division