CLA-2-96:OT:RR:NC:N4:422
Mr. Kenneth W. Long, Jr.
Sunrise World Enterprises, LLC
107 Glen Trail
Woodstock, GA 30188
RE: The tariff classification of a ball point pen in the form of a sports figure from China
Dear Mr. Long:
In your letter dated November 23, 2010, on behalf of eCompanyStore, Inc., you requested a tariff classification ruling.
The submitted sample is identified as a BigShooz 2-Piece Desk Set. This item is a ball point pen in which the body of the pen is in the shape and form of a football player made of molded plastic. The top of the football player figure has a removable helmet. There is no face under the helmet but only a plastic extension over which the helmet is fitted. The figure has two articulated arms, one on each side of the figure, and has a painted red jersey with the number 13 printed on it. The bottom portion of the figure has painted white pants in which there is a vertical indented line that is designed to distinguish two legs. At the very bottom is a silver tip through which the writing end of the ball point pen cartridge extends.
The item includes a separate base for the pen, which is designed to appear like very large shoes for the football player. The base is one piece in which the shoes are attached in the middle to a section that has an aperture at the top. The aperture is designed to receive the writing end of the football player pen so that the pen and therefore the football player figure can stand upright on a desk. The entire item measures approximately 6½” in height.
In your request, you suggest that the Big Shooz Desk Set is correctly classified as a toy in subheading 9603.00.0080, since the item depicts a human likeness and therefore should be considered a doll. You cite two New York Ruling Letters in which “doll pens” have been classified as toys (NY K82148 and NY L81741). However, the items in both rulings are distinguishable from the item in your ruling request. Based on the descriptions of the items, in each case, both dolls were full bodied representations of Barbie and Strawberry Shortcake and had rooted hair and textile garments. Each doll also had a hole drilled into the bottom in which a separate small ballpoint pen was inserted. Without the pen, the article was still a doll.
In the instant case, the form of the football player in the BigShooz Desk Set is constructed of two components that are not affixed to each other. The oversized “feet” of the item serves as a base to hold the remaining body of the football player, which contains the ball point pen cartridge. While the football player may appear to be a representation of a human, it is not marketed or sold as a doll, either for display or amusement purposes.
In addition, the ball point pen cartridge is a full 4” in length and is indistinguishable from a standard ball point pen cartridge. Consequently, the longevity of the writing function will not be any shorter than with a standard ball point pen. The cartridge can be easily removed and replaced when the ink is depleted by twisting off the silver tip at the bottom. Therefore this office does not agree with the classification that you have suggested.
The applicable subheading for the BigShooz 2-Piece Desk Set will be 9608.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for ball point pens. The rate of duty will be 0.8 cents each plus 5.4 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Gary Kalus at (646) 733-3055.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division