CLA-2-84:OT:RR:NC:N4:120
Ms. Julie Vair
Expeditors Tradewin, LLC
1015 Third Avenue, 12th Floor
Seattle, WA 98104
RE: The tariff classification of a stylus pen from Japan
Dear Ms. Vair:
In your letter dated April 14, 2016 you requested a tariff classification ruling on behalf of your client, Wacom Technology.
The merchandise under consideration is identified as a “Wacom Duo Stylus,” model number CS170K. This metal cylindrical device measures approximately 4.25 inches long and consists of a ballpoint pen with a protective cap on one end and a carbon fiber conductive nib on the other end. Neither the ink pen nor the nib are retractable and the device does not contain any electronics. The conductive nib is used with capacitive touchscreens on electronic tablets, smartphones, and similar devices, and operates simply by applying pressure to the touchscreen in order to make a connection with the conductive pad.
In your request you state the Wacom Duo Stylus is a composite good consisting of a ballpoint pen and a carbon fiber stylus where the cost of the stylus far exceeds that of the the ink pen. Furthermore, you assert that this device is of the class or kind principally used with the machines of heading 8471, and suggest classification in subheading 8473.30.5100, Harmonized Tariff Schedule of the United States (HTSUS). This office agrees and will return the stylus as requested
The General Rules of Interpretation (GRIs) of the HTSUS govern the classification of goods. Composite goods are classified in accordance with GRI 3(b), by determining the essential character of the good. The Explanatory Notes (ENs) of the HTSUS provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. The ENs to GRI 3(b) state, in pertinent part, the following: EN(VIII); The factor which determines the essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.
We would note that the stylus is marketed and sold as an accessory device for touchscreen control and not as an ink pen. In addition, with the significant cost difference between the two competing functions, we find that the stylus feature provides the essential character of the device. Consequently, it is more likely that the ultimate purchaser would purchase this device for its stylus function rather than for its less expensive inking function.
The applicable subheading for the Wacom Duo Stylus, model number CS170K will be 8473.30.5100, HTSUS, which provides for Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of heading 8469-8472: Parts and accessories of the machines of heading 8471: Not incorporating a cathode ray tube: Other. The duty rate 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 Karl Moosbrugger at [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division