CLA-2-96:RR:NC:2:224 I87007
Ms. Leigh Wang
The Disney Store, Inc.
101 North brand Blvd.
Suite 1000
Glendale, CA 91203-2671
RE: The tariff classification of a Princess Pen Set from China.
Dear Ms. Wang:
In your letter dated October 1, 2002, you requested a tariff classification ruling.
You are requesting the tariff classification on an article that is identified as a Princess Pen Set, no style number is indicated. The set includes 3 Princess ballpoint pens and a sketching pad. The product will be sold and marketed as a set, and it will be considered a set for the purposes of the HTS. The pens certainly look exactly like toy dolls, except instead of legs, there is a ballpoint pen inserted. The pen is a functional ballpoint pen. Since it is not possible to determine whether the doll or the pen imparts the essential character, GRI 3 (c) will be employed for classification purposes. Since the pen classification comes after the doll classification in the tariff, the set will be classified as ballpoint pens in chapter 96 of the HTSUSA. The sketching pad will be classified as part of the set. The sample will be returned, as requested.
The applicable subheading for the Princess Pen Set will be 9608.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for ball point pens. The rate of duty will be 0.8 cents each + 5.4 percent 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.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division