Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105
RE: The tariff classification of a Squiggle Writer pen holder and three small pens from China
Dear Ms. Aldinger:
In your letter dated December 13, 2014, you requested a tariff classification ruling.
The submitted sample is identified as a Squiggle Wiggle Writer, Rite Aid item 373468. The item consists of a pen holder that measures approximately 6” in length and 3 small pens that each measure approximately 2¾” in length. The pen holder contains a small motor that is powered by an included battery (AA size/1.5 volt) which is controlled by an on/off switch on the side of the holder. When powered on, the holder vibrates so that the pen being held makes squiggly lines.
This item is considered to be "goods put up in sets for retail sale" within the meaning of General Rule of Interpretation (GRI) 3 and each set is classifiable under a single tariff provision. The holder will outlast the 3 small pens, as the ink in the pens will ultimately be depleted. Therefore, it is the opinion of this office that the pen holder provides this item with the essential character within the meaning of GRI 3(b).
The applicable subheading for Rite Aid item 373468 will be 9608.99.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…pen-holders…: other: other: other: other. The rate of duty will be free.
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.
Gwenn Klein Kirschner
National Commodity Specialist Division