CLA-2-96:OT:RR:NC:N4:422
Ms. Charlotte Chowning
Jasco Products Company, LLC
10 E. Memorial Road
Oklahoma City, OK 73114
RE: The tariff classification of a pen with opposing ball point and stylus tips from China
Dear Ms. Chowning:
In your letter dated April 3, 2017, you requested a tariff classification ruling.
The submitted sample is identified as a “2-in-1 Stylus and Pen.” As you requested, the sample will be returned to you. The item is a small ball point pen with a two section metal barrel within which is a black ink cartridge. The item measures approximately 3.75” in length. The ball point is exposed or retracted by twisting the two sections in opposite directions. At the end opposite the ball point end is a rubber tip that is designed to be used with capacitive touch mobile devices to navigate and perform functions on those devices. Using the stylus helps to keep the screen clean of smudges and fingerprints and it is compatible with all capacitive touch screens. The stylus contains no electronic component parts. On the side of the item is a metal clip that is designed to enable it to hang on a garment pocket or mobile device.
You have suggested that this item is correctly classified in subheading 8473.30.5100 based on the precedent set in New York Ruling Letter (NY) N275236 dated May 12, 2016. However, we do not agree that this item is correctly classified in the subheading that you have suggested. Furthermore, we do not agree that NY N275236 sets a precedent for the instant item as the value of the stylus in the item ruled upon in the cited ruling far exceeded the value of the pen, which is not the case with the instant item.
This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. Although the stylus tip can be used as designed, it is not a necessary tool to operate the mobile device with which it is designed to be used. Also, given the fact that the entire barrel, when twisted, plays a role in the functioning of the ball point pen, it is the ball point pen component that appears to be the prominent feature of the item. Therefore, it is the opinion of this office that the ball point pen feature provides this item with the essential character within the meaning of GRI 3(b).
The applicable subheading for the 2-in-1 Stylus and Pen 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¢ 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 https://hts.usitc.gov/current.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division