CLA-2-96:RR:NC:2:224 L84578
Mr. Donald S. Simpson
Barthco Trade Consultants
The Navy Yard
5101 South Broad St.
Philadelphia, PA 19112-1404
RE: The tariff classification of a “magic pen” from China
Dear Mr. Simpson:
In your letter dated April 26, 2005, you requested a tariff classification ruling, on behalf of Stabenfeldt Inc., your client.
You are requesting the tariff classification on an item that is described as a “magic pen”, item number 61-050605, comprised of 1 invisible ink, felt tipped marker pen, and 1 mini device that emits a blue light, attached to a metal key ring. The light is attached to the metal ring so that the light is pointing away from the key ring. When the light is directed toward paper that has been written on by the “magic pen”, it enables the user to see the otherwise invisible writing.
The “magic pen”, item number 61-050605, is made up of two components. No one heading in the tariff schedule covers these components in combination; GRI 1 cannot be used as a basis for classification. GRI 3 provides for goods that are, prima facie, classifiable in two or more headings. GRI 3 (b) provides that mixtures, composite goods consisting of different materials or made up of different 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. GRI 3 (c) provides that when the essential character of a product cannot be determined, the product shall then be classified under the heading that occurs last in numerical order in the tariff, among those which merit equal consideration. The competing headings for the “magic pen”, item #61-050605, are 8513 HTS and 9608 HTS. This office considers the “magic pen” to be a set that possesses no essential character therefore the entire item will be classified in Chapter 96 of the HTS, in accordance with GRI 3 (c).
The applicable subheading for the “magic pen”, item #61-050605, 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.
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