CLA-2 CO:R:C:M 950663 KCC
William E. Melahn, Esq.
Doherty and Melahn
14 Essex Street
Andover, Massachusetts 01810
RE: Parts for roller ball pens; carbide ball; molded brass cone;
polyester wick or feed rod; GRI 1; EN 96.08; pen nibs;
072636; 062524; The Compact Edition of the Oxford English
Dictionary
Dear Mr. Melahn:
This is in response to your letter dated October 28, 1991,
to Customs in Boston, Massachusetts, on behalf of Gillette
Company, regarding the tariff classification of parts for roller
ball pens under the Harmonized Tariff Schedule of the United
States (HTSUS). Your letter and samples were forwarded to this
office for a response.
FACTS:
The merchandise under consideration is a part for roller
ball pens. The part consists of a molded brass cone within which
a carbide ball is placed and polyester wick or feed rod is
attached.
ISSUE:
What is the proper tariff classification of the part for
roller ball pens under the HTSUS?
LAW AND ANALYSIS:
The classification of merchandise under the HTSUS is
governed by the General Rules of Interpretation (GRI's). GRI 1,
HTSUS, states in part that "for legal purposes, classification
shall be determined according to the terms of headings and any
relative section or chapter notes...."
Heading 9608, HTSUS, provides for "Ball point pens; felt
tipped and other porous-tipped pens and markers; fountain pens,
stylograph pens and other pens...; parts (including caps and
clips) of the foregoing articles, other than those of heading
9609...." Explanatory Note (EN) 96.08 of the Harmonized
Commodity and Description Coding System (HCDCS) states that this
heading "also covers identifiable parts not more specifically
included elsewhere in the Nomenclature. For example:
Pen nibs of any design including unfinished nibs roughly cut
to shape; clips; refills for ball point pens, comprising the
ball point and the ink reservoir; holders for the ball
points or felts of marking stylographs; ink-flow regulators;
barrels for pens or pencils of this heading; filling or
propelling mechanisms; ink sacs of rubber or other
materials; point protectors; interchangeable renew nib units
comprising nib, feed and collar; nib points (or pen points)
which are small balls made from platinum alloys or from
certain tungsten alloys used for pointing the tips of pen
nibs to prevent premature wear."
HCDCS, Vol. 4, p. 1607. The Explanatory Notes, although not
dispositive, are to be looked to for proper interpretation of the
HTSUS. 54 Fed. Reg. 35127, 35128 (August 23, 189).
Under item 760.32, Tariff Schedules of the United States
(TSUS), which provided for "Pen points; and parts of any of the
articles described in the foregoing provision of this part...Pen
points...Other," Customs used the terms "nib," "tip" and "point"
indiscriminately when referring to that part of the pen. See,
Headquarters Ruling Letter (HRL) 072636 dated September 9, 1983.
Specifically, in HRL 062524 dated June 25, 1980, Customs held
that an assembly consisting of a molded plastic cone, a small
metal ball and a wick was classified as a "pen point" under item
760.32, TSUS. Under the TSUS, we held that a pen point, nib or
tip is that part of a pen which is most immediately capable of
delivering ink to a writing surface. See, HRL 062524.
It is our position that there is no practical difference
between the term "pen point" in TSUS and the term "pen nib" in
HTSUS for classification purposes. The Compact Edition of the
Oxford English Dictionary (1982), defines a "nib" as
[t]he point of a pen...[a] separate pen-point, now usually
made of steel, intended for fitting into a pen-
holder...[t]he point of anything....
Vol. 1, p. 124. The part for the roller ball pen (carbide ball
and polyester wick or feed rod attached to molded brass cone) is
that part which is capable of delivering ink to the writing
surface and, therefore, is considered to be the point of the pen
or the "pen nib." Accordingly, the roller ball part is properly
classified under subheading 9608.91.00, HTSUS, as "...Other...Pen
nibs and nib points."
HOLDING:
The part for roller ball pens is properly classified under
subheading 9608.91.00, HTSUS, as "...Other...Pen nibs and nib
points," which is a duty free tariff provision.
Sincerely,
John Durant, Director
Commercial Rulings Division