CLA-2-96:RR:NC:2:224 J89466
Mr. Edward X. DeSousa
Global Drawback, Inc
50 Main Street
P.O. Box 130
North Reading, MA 01864
RE: The tariff classification of a ball point pen refill and ball point pen barrel from Switzerland, Germany and China
Dear Mr. DeSousa:
In your letter dated June 23, 2003, you requested a tariff classification ruling, on behalf of A.T. Cross Company, your client. This ruling replaces New York ruling J86492.
You are requesting the tariff classification on two items: a refill for ball point pens and a pen barrel for a combination pen and PDA stylus. The pen refill contains an ink reservoir and a ball point therefore the proper HTS classification will be in the subheading for those refills (9608.60), as stated in the tariff. The pen barrel will be classifiable in the provision for ball point pens because it is complete, except for the refill, making it an actual pen, and not a part. You have not requested the return of your samples.
The applicable subheading for the pen barrel for the combination pen and PDA stylus 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¢ each + 5.4 %. .
The applicable subheading for the pen refill with a ball point and ink reservoir will be 9608.60.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for refills for ball point pens, comprising the ball point and ink reservoir. The rate of duty will be 0.4 ¢ each + 2.7 % 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