CLA-2-96:S:N:N1:113 868980
8513.90.2000
8305.90.3010
Mr. Luke Chen
Able Marketing Company, Inc.
8 Haven Avenue, Suite 203
The Port Executive Bldg.
Port Washington, NY 11050
RE: The tariff classification of pens and parts from Taiwan
Dear Mr. Chen:
In your letter dated August 12, 1991, received in this
office on November 25, 1991, you requested a tariff
classification ruling.
The merchandise consists of a variety of goods. The
classification of each type of item will be considered
separately. The classification given will be specifically for
the item as described in this letter, which we will assume will
be the condition as imported.
The P-1 and P-2 highlighters are marking pens.
The applicable subheading for the marking pens will be
9608.20.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for felt-tipped and other porous tipped
pens and markers. The rate of duty will be 8% ad valorem.
The P-3 highlighter holder and P-5 highlighter holder are
plastic bases in which 3 or 5 highlighters may be stored on a
desk or table. Your sample indicates that the holders are to be
imported with the highlighters as composite goods.
The applicable subheading for the holders with highlighters
will be 9608.20.0000, Harmonized Tariff Schedule of the United
States (HTS), which provides for felt-tipped and other porous
tipped pens and markers. The rate of duty will be 8% ad valorem.
The pen clip is that clip commonly found on the barrel of a
pen to clip it to a jacket or shirt pocket. The metal top and
metal point appear to be used as parts of ball-point pens.
The applicable subheading for these pen parts will be
9608.99.4000, Harmonized Tariff Schedule of the United States
(HTS), which provides for parts of [ball-point, fountain and
other pens]. The rate of duty will be 0.9 cents each plus 6.1%
ad valorem.
The paper clips are made of wire, are about an inch long,
and are of various colors.
The applicable subheading for the paper clips will be
8305.90.3010, Harmonized Tariff Schedule of the United States
(HTS), which provides for paper clips, wholly of wire. The rate
of duty will be 3.8% ad valorem.
The R323/360 mechanism with center band for adjustment is
used with a small, pen shaped flashlight.
The applicable subheading for the mechanism will be
8513.90.2000, Harmonized Tariff Schedule of the United States
(HTS), which provides for portable electric lamps designed to
function by their own source of energy ... parts: of flashlights.
The rate of duty will be 25% ad valorem.
The perfume holder in pen shape is made of metal, is about 4
inches long, and has a removable cap.
The applicable subheading for the perfume holder will be
9616.20.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for powder puffs and pads for the
application of cosmetics or toilet preparations.. The rate of
duty will be 8.5% ad valorem.
The balance of your request consists of semi-assembled pens
and various mechanisms and parts. We understand that these items
may be involved in a pending issue. This office is precluded
from ruling on the classification of merchandise which is the
subject of an on-going or completed Customs transaction. If the
transaction is on-going and you want to have your arguments
considered and ruled upon, you should write to the office of
Regulations and Rulings, U.S. Customs Service Headquarters, 1301
Constitution Avenue, N.W., Washington, D.C. 20229. A copy of
this letter should be included. If the transaction is completed
and the entry has been liquidated, you should file a protest and
seek further review of that protest by our Headquarters office.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport