CLA-2-96:OT:RR:NC:N4:422
Mr. Joseph J. Kenny
Geodis USA, Inc.
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of a novelty pen from China.
Dear Mr. Kenny:
In your letter dated April 3, 2019, you requested a tariff classification ruling, on behalf of your client, CVS Pharmacy, Inc.
You submitted samples of an item identified as CVS # 282500, Flashing Pen, which consists of an assortment of three styles of plastic, battery-powered novelty ball point pens, a witch, skeleton and a jack-o-lantern. Each style measures approximately 7.5” in length. The pens all have character heads on top and feature arms folded up at their sides, the witch and jack-o-lantern are wearing boxing gloves while the skeleton has his bony hands clenched in fists. When a lever on the back of the pen is pushed, the character’s eyes light up and the corresponding arm reaches out in a punching motion. A cap on the bottom covers the ball point. The item is a fully functional ball point pen.
You suggested that correct classification for this item would be in 9503, as a toy, however this office does not agree. The item is a fully functional ball point pen with novelty features that do not prevent its use as an ordinary writing instrument. You also suggested that alternately, it could be classified in 9505, as a festive article for Halloween, however this office does not agree. This article is merely a novelty pen whose use as writing implement at times other than on a festive occasion would not be aberrant. Articles classifiable in chapter 96 do not fall within the accepted tariff numbers associated with duty free treatment under tariff number 9817.95.05, Harmonized Tariff Schedule of the United States (HTSUS).
The item is a fully functional ball point pen and therefore will be classified as such, in its specific subheading in Chapter 96 of the HTSUS.
The applicable subheading for CVS # 282500, Flashing Pen, will be 9608.10.0000, HTSUS, which provides for 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 the World Wide Web at https://hts.usitc.gov/current.
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 Sandra Carlson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division