CLA-2-32:OT:RR:NC:2:236
Ms. Cheryl L. Chadwick
BIC USA Inc.
One BIC Way, Suite 1
Shelton, CT 06484
RE: The tariff classification of highlighter tape from Malaysia
Dear Ms. Chadwick:
In your ruling request dated September 24, 2012, on behalf of BIC USA Inc., you requested a tariff classification ruling on highlighter tape. A sample of the product has been submitted for review and will be returned as requested.
You state that the product at issue is a highlighter system, for use on paper, which consists of a plastic dispenser (approximately 3” long by 1” wide), containing a roll of highlighter ribbon on a small wheel and a second larger wheel designed to take up the expended ribbon. The highlighter tape is composed of an acrylate-copolymer with fluorescent pigments deposited on PET film. You have stated that the florescent pigments are inorganic luminophores. The highlighter preparation is applied by pressing the dispenser tip firmly against the surface of the item to be highlighted and rolling the tip against the surface until the surface is highlighted. Currently, BIC intends to import the highlighter tape in two colors: yellow and pink.
You have suggested that this product is correctly classified in subheading 3206.49.1000, Harmonized Tariff Schedule of the United States (HTSUS), as “…Concentrated dispersions of pigments in plastic materials.” However, we have determined that this product is more specifically provided for in subheading 3206.50.
The applicable subheading for highlighter tape will be 3206.50.0000, HTSUS, which provides for Other coloring matter; preparations as specified in note 3 to this chapter, other than those of heading 3203, 3204 or 3205; inorganic products of kind used as luminophores, whether or not chemically defined: Inorganic products of a kind used as luminophores. The general rate of duty will be 6.5 percent ad valorem.
This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U.S. Environmental Protection Agency. Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Mail Code 70480, Washington, D.C., by telephone at (202) 554-1404, or by visiting their website at www.epa.gov.
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 Nuccio Fera at (646) 733-3034.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division