Mr. Brian Kavanaugh
Deringer Logistics Consulting Group
1 Lincoln Blvd., Suite 225
Rouses Point, NY 12979
RE: The tariff classification of a Just for Kicks Tattoo Shop from Korea
Dear Mr. Kavanaugh:
In your letter dated August 12, 2005, you requested a tariff classification ruling, on behalf of Car Freshners Corp., your client.
You are requesting the tariff classification on a product that is described as a Just for Kicks Tattoo Shop; no item number is indicated. The product consists of a plastic Wiggly Multiwriter and 6 gel ink pens that fit into the plastic holder (the Wiggly Multiwriter); the product is packaged and sold in a blister pack. The Wiggly Multiwriter is a battery-operated tool for holding the gel pens; it simulates a tattoo tool. The item will be marketed as a tool for creating temporary tattoo designs.
The Just for Kicks Tattoo Shop will be sold and marketed as a set, and the product will also be considered a set for tariff purposes. No one heading in the tariff schedule covers these components in combination; GRI 1 cannot be used as a basis of classification. GRI 3 provides for goods that are, prima facie, classifiable in two or more headings. GRI 3 (b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character.
You have suggested that the product be classified either as a toy set (9503.70.0000), or as ball point pens (9608.10.0000). This office believes that the most specific classification in the HTS for this item is as a pen-holder set in 9608.99.6000, as explained further in the following paragraph.
Noting GRI-3 (b), the component that gives the set its essential character would dictate the classification of the set. The plastic pen-holder (Wiggly Multiwriter) portion of this particular set exemplifies the essential character. Therefore, the applicable subheading for the Just for Kicks Tattoo Shop will be 9608.99.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for…pen-holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609: other: other. The rate of duty will be free.
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.
Robert B. Swierupski