CLA-2-96:RR:NC:2:224 K83777
Mr. Steven De Core
D & D Customhouse Brokerage, Inc
701 Newark Avenue, Suite LL1
Elizabeth, NJ 07208
RE: The tariff classification of an Action Pack Create Your Own Lettering Kit from China; Marking, CR 134.46
Dear Mr. De Core:
In your letter dated February 25, 2004, you requested a tariff classification ruling, on behalf of Wallace of Bridgeport dba Top That Inc., your client.
You are requesting the tariff classification on an item that is described as an Action Pack Create Your Own Lettering Kit. The product consists of the following components: 1 activity book, 3 brush pens (markers), 2 gel pens, and a script chisel pen (also a marker). Your samples will be returned, as requested.
The item is called an Action Pack Create Your Own Lettering Kit (no style number is indicated) and it is made up of four components: an activity book, brush pens, gel pens, and a script chisel pen. No one heading in the tariff schedule covers all these components in combination; GRI 1 cannot be used as a basis for classification. GRI 3 (b) provides that mixtures, composite goods consisting of different materials or components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. This office considers the Action Pack Create Your Own Lettering Kit to be a set with the essential character imparted by the marker portion (the brush pens and the script chisel pen) of the item. The entire item will be classified in Chapter 96 of the HTS, in accordance with GRI 3 (b).
The applicable subheading for the Action Pack Create Your Own Lettering Kit 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 4 % ad valorem.
The book contains, on its title page, a printed copyright claim which includes a United States address: 27023 McBean Parkway, #408 Valencia, CA 91355. This triggers the provisions of Section 134.46, Customs Regulations (19 CFR 134.46), which reads: “Marking when name of country or locality other than country of origin appears. In any case in which...the name of any city or location in the United States...appear(s) on an imported article...and those words, letters or names may mislead or deceive the ultimate purchaser as to the actual country of origin of the article, there shall appear legibly and permanently in close proximity to such words, letters or name, and in at least a comparable size, the name of the country of origin preceded by “Made in”, “Product of”, or other words of similar meaning.”
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