CLA-2-96:RR:NC:N1:113 D88267
Mr. Arlen T. Epstein
Tompkins & Davidson
One Astor Plaza
1515 Broadway
New York, NY 10036
RE: The tariff classification of a multi-functional pen from China
Dear Mr. Epstein:
In your letter dated February 18, 1999, on behalf of Avon Products, you requested a tariff classification ruling.
The merchandise is a ballpoint pen measuring approximately 5 1/4 inches in length. The top incorporates two small reversible bits, each measuring approximately 1 inch in length. The top incorporates two small reversible Phillips and flat head screwdriver bit. The top acts as a bit holder and magnet. The essential character of the article remains the pen.
The applicable subheading for the pen 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 plus 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 James Smyth at 212-637-7008.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division