CLA-2-96:RR:NC:2:224 J82166

Joel G. McClure
Restoration Hardware
2391 West Winton Ave
Hayward, CA 94545

RE: The tariff classification of a combination telescoping laser pointer pen from Taiwan

Dear Mr. McClure:

In your letter dated February 28, 2003, you requested a tariff classification ruling.

You are requesting the tariff classification on an item that is identified as a combination telescoping laser pointer pen, item # 2515-0214. There is a telescoping pointer at one end, which includes a ball point pen. In addition, there is a battery operated laser pointer light at the head of the pen. The laser is operated by the touch of a button on the body of the combination telescoping laser pointer pen. The correct classification will be as a ball point pen in Chapter 96 of the HTS. You have not requested the return of your sample.

The applicable subheading for the combination telescoping laser pointer pen, item # 2515-0214, will be 9608.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for ball point pens. The rate of duty will be 0.8 ยข each + 5.4 % ad valorem.

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 Tom McKenna at 646-733-3025.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division