CLA-2-32:S:N:N7:236 888345

Mr. Richard J. Hartenstine
F.W. Myers & Co., Inc.
149-09 183 Street
Jamaica, NY 11413-4030

RE: The tariff classification of a Colored Pin (Ink Anti-Theft Device) from Sweden.

Dear Mr. Hartenstine:

In your letter dated July 16, 1993, on behalf of your client, Bumerang Import Export Inc., you requested a tariff classification ruling.

The prospective import is a Colored Pin (Ink Anti-Theft Device) for preventing of the theft of clothes. The device is composed of a plastic capsule which is approximately 1 1/2 inches in diameter by 5/8 inch thick. It is filled with red ink. The ink capsule is attached with a steel pin to clothing or other items in department stores. If unauthorized persons try to remove the pin, the ink will leak onto the clothing.

There is no en nomine provision for this item. GRI 3(b) is applicable in order to determine the essential character. Based upon values indicated below and use of the product, it is our opinion that the ink conveys the essential character to the product.

Ink 34 cents Plastic 13 cents Steel 2 cents

The applicable subheading for the Colored Pin (Ink Anti-Theft Device) will be 3215.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ink. The duty rate will be 1.8 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport