CLA-2-96:OT:RR:NC:N4:462
Norma Floriano
OOLY
5607 Palmer Way Carlsbad, CA 92010
RE: The tariff classification of Magic Puffy Pens from South Korea.
Dear Ms. Floriano:
In your letter dated May 11, 2023, you requested a tariff classification ruling. Images and descriptive information were provided in lieu of samples.
The items under consideration are a set of six “Magic Puffy Pens.” The pens have a metal nib, and the barrels are filled with a viscous ink that will puff up to a Styrofoam/popcorn-like look when heat is applied. The ink is carried down to the nib by squeezing the ink barrel (ink tips are neither porous, nor ball point). The user will squeeze the pen to bring ink down to the metal nib, apply the ink evenly, wait until the ink is dry, and then apply heat to dry ink with the use of a hair dryer. In reaction to the heat the ink will puff up. The pens have a non-refillable barrel.
The applicable subheading for the dual-ended pens/highlighters will be 9608.30.0039, Harmonized Tariff Schedule of the United States (HTSUS), which provides for fountain pens, stylograph pens and other pens: Other. The general rate of duty will be .4 cents each plus 2.7 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 at https://hts.usitc.gov/current
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Sandra Sary at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division