CLA-2-96:OT:RR:NC:N4:422
Ms. Alice Liu
Atico International, Inc.
P.O. Box 14368
Ft. Lauderdale, FL 33302
RE: The tariff classification of stick highlighters from China
Dear Ms. Liu:
In your letter dated August 18, 2011, you requested a tariff classification ruling.
The submitted illustration is identified as a Highlighters, Item Number A068IA01866. This item is comprised of five oil pastels in stick form that have been respectively inserted into five plastic holders. Each highlighter in the item is one of the following five colors; yellow, orange, pink, green and blue. A sample of the orange highlighter was submitted with this ruling request. As you requested, the sample will be returned to you.
The holder has a cap with a clip for hanging on a pocket or belt. When the cap is removed, one end of the pastel is exposed for use as a highlighter. The other end of the pastel is attached to the inside of the holder. An additional amount of the pastel can be advanced from the holder or retracted back into the holder by twisting the end of the holder, which is opposite the end that has the exposed pastel tip, in one direction and twisting the barrel of the holder in the other direction.
The pastels are comprised primarily of aliphatic organic acid and carrier oil, with smaller amounts of alcohol, sodium hydroxide, glycerine, silica, and pigment. When fully exposed, the pastel measures approximately 2¼” in length. The entire highlighter, with holder and cap measures approximately 5¼” in length. Printed on the surface of the barrel of the submitted sample were the manufacturer’s trademarks “Colomax” and “Stick Liter Slim.” However, you have stated that instead of these words, when imported, the barrel will be marked with the trade names or brand names of your customers.
This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The pastel is permanently affixed to the inside of the holder and is therefore not replaceable. When the pastel is fully consumed, the holder will no longer have a function. When in use, the holder serves the function of protecting the user’s hands from marks made by the pastel and it also protects the pastel from breakage. In addition, it provides a method of exposing only the amount of pastel needed to perform the primary function of leaving marks on paper. Therefore, it is the opinion of this office that the pastel provides this item with the essential character within the meaning of GRI 3(b).
The applicable subheading for Item Number A068IA01866 will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…pastels…: other: other. The rate of duty will be free.
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