CLA-2-96:OT:RR:NC:N4:422
Ms. Becky Delsing
Best Buy Co., Inc.
7601 Penn Avenue South
Richfield, MN 55423
RE: The tariff classification of stylus and brush set from China
Dear Ms. Delsing:
In your letter dated July 24, 2013, you requested a tariff classification ruling.
The submitted sample is identified as a Dynex Stylus 2-pack, SKU 1429017 Model DX-STK22B. This item consists of a stylus with a rubber tip and a stylus with a brush tip, packaged together for retail sale. The body of each, not including the respective rubber or brush tip, measures approximately 3½” in length. This item is also imported under SKU 1429008 Model DX-STK22G. The only difference between the two models is the color.
This item is designed for use on a touch screen device. Each stylus is thicker than the typical stylus to make gripping easier for children. The rubber tip helps to prevent scratches, smears, fingerprints and other damages to the touch screen. The brush tip is designed to help keep the touch screen device clean of debris and dust. As you requested, the sample will be returned to you.
This item is considered to be "goods put up in sets for retail sale" within the meaning of General Rule of Interpretation (GRI) 3 and each set is classifiable under a single tariff provision. GRI 3(a) states in part, "…when two or more headings each refer … to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods."
In the instant case, the stylus with the rubber tip is of a class or kind of merchandise that is used with a personal computer and would therefore be considered to be an accessory to an automatic data processing machine. Consequently, if imported separately, the stylus with a rubber tip is correctly classified under heading 8473. The stylus with a brush tip, if imported separately, is correctly classified under heading 9603. Each of these headings provides for only part of this set, and therefore, each heading must be regarded as equally specific in relation to the good. Thus, we must turn to GRI 3(b) which states in part, "…goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable."
However, it is the opinion of this office that neither the stylus with the rubber tip nor the stylus with the brush tip imparts the essential character of the whole. Both have equal utility and, in fact, are frequently sold separately as individual entities. Therefore, GRI 3(c) applies. This rule states "When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration."
The applicable subheading for the Dynex Stylus 2-pack will be 9603.90.8050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for brushes…: other: other…other. The rate of duty will be 2.8 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,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division