Ms. Leslie Tsuboi
SST International, Inc.
10415 S. La Cienga Blvd.
P.O. Box 45055
Los Angeles, CA 90045
RE: The tariff classification of pen parts and a toy from Taiwan
Dear Ms. Tsuboi:
In your letter dated February 10, 1998, on behalf of Gootnick Enterprises, you requested a tariff classification ruling.
The merchandise consists of parts of a novelty bubble making pen that will be imported separately in bulk shipments and then assembled in the United States. One importation comprises ball point pen ink refills, plastic caps and plastic conical tips. The other shipment contains toy bubble necklaces. The bubble toy is composed of a plastic tube with cap, approximately 4.5 inches in length, that is suspended from a textile cord. The tube will be imported with bubble solution and a wand is permanently affixed inside the cap portion. We note that the cord merely serves as a means to carry the product around the neck.
The applicable subheading for the ink refill will be 9608.60.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for refills for ball point pens, comprising the ball point and ink reservoir. The rate of duty will be 0.5 cents each plus 3.2 percent ad valorem.
The applicable subheading for the plastic cap and conical tip will be 9608.99.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts (including caps and clips), other, other, other, parts of articles provided for in subheadings 9608.10 (ball point pens), 9608.31 and 9608.39 (other than balls for ball point pens). The rate of duty will be 0.2 cents each plus 1.2 percent ad valorem.
The applicable subheading for the toy bubble necklace will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys and models. 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 James Smyth at 212-466-2084.
Robert B. Swierupski