CLA-2-96:OT:RR:NC:N4:422
Mr. James Trubits
Mohawk Global Logistics
4700 Genesee Street
Suite 108
Cheektowaga, NY 14225
RE: The tariff classification of a plotter pen from Germany
Dear Mr. Trubits:
In your letter dated April 23, 2013, on behalf of Graphic Controls Acquisition, you requested a tariff classification ruling.
The submitted sample is identified as a CADPEN plotter pen. This item is a Computer Assisted Design Pen. It is designed for use in a plotter, which is a printer that is directed by computer vector points to render graphics such as blueprints, schematics, and architectural drawings by mechanically moving the plotter pen across the surface of paper while dispensing ink. You have stated that your client will be importing plotter pens with a ball point and other plotter pens with a fiber tip.
You propose classification under 9017.90, Harmonized Tariff Schedule of the United States (HTSUS), citing Headquarters Ruling Letter (HQ) 953263, dated May 14, 1993. However, that and similar Customs rulings regarding similar pen plotters and the parts thereof have been revoked by operation of law due to Court of Appeals for the Federal Circuit 98-1537, decided August 25, 1999. That decision rejected Customs contention that heading 9017 applied to devices (or the parts thereof) that were directed by a computer, as opposed to those that directly “assist in the creation of hand drawn designs.” Examples of the latter include the drafting machines, pantographs and protractors cited as exemplars in the 9017 heading. Therefore, 9017.90, HTSUS, does not apply to this Computer Assisted Design Pen.
The applicable subheading for the CADPEN ball point plotter pen will be 9608.10.0000, HTSUS, which provides for ball point pens. The rate of duty will be 0.8 cents each plus 5.4 percent ad valorem.
The applicable subheading for the CADPEN fiber tip plotter pen will be 9608.20.0000, HTSUS, which provides for felt tipped and other porous-tipped pens and markers. The duty rate will be 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