CLA-2-96:OT:RR:NC:N4:422
Mr. Wilfred J. Gonzalez
Trans-Union Customs Service, Inc.
11941 S. Prairie Avenue
Hawthorne, CA 90250
RE: The tariff classification of a pen with opposing ball point and stylus tips from China
Dear Mr. Gonzalez:
In your letter dated June 20, 2012, on behalf of Sweda USA, Inc., you requested a tariff classification ruling.
The submitted sample is identified as a composite ball point and stylus pen, Item PB0902. This item is approximately 5” in length. There is a functional ball point on one end that advances and retracts by twisting the top and bottom parts of the barrel in opposite directions. The ink cartridge within the pen measures approximately 2¾” in length and the refill is available for purchase at the retail level. The end that is opposite the ball point end has a flexible rounded material that is designed to be used as a stylus with an IPad or similar tablet.
You have suggested that this item is correctly classified in subheading 9608.10.0000 but the importer has suggested that it is correctly classified in subheading 8473.50.9000. 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 an IPad or other such tablet. 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 that appears to be a 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 Item PB0902 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 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 Gary Kalus at (646) 733-3055.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division