CLA-2-96:OT:RR:NC:N4:422
Mr. Michael Skidmore
Dynasty International, Inc.
365 Chelsea Street
East Boston, MA 02128
RE: The tariff classification of highlighters, a three-color pen and a post-it pad from China and magnifier rulers from Taiwan
Dear Mr. Skidmore:
In your letter dated March 22, 2010, on behalf of Christian Book Distributors, you requested a tariff classification ruling.
The three submitted samples are identified as follows:
SKU number 12827 – Word Keeper Portable Bible Study Kit. This item consist of a three-color ball point pen, two dry highlighters, a plastic combination magnifier and 6” ruler, a small yellow tear-off post-it sticker pad that measures approximately 2” by 1” and a nylon pouch that has a slot for each of the articles of the kit. The ball point pen has a plastic barrel that contains three pen cartridges, one each of the following three colors: black, red and yellow. Each cartridge is attached to a spring within the barrel and the cartridge to be used for writing is selected by turning the two sections of the barrel in opposite directions, thereby advancing one cartridge, which replaces the last one used by allowing the spring to which it was attached to retract it.
The two highlighters are one each of the following two colors: pink and yellow. The writing core of each highlighter has a crayon consistency but is narrow in the manner of a pencil lead and is contained within a tube within the plastic barrel. The bottom end of the tube is split and is held together by a small collar. Inside the bottom section of the highlighter is a ridge on the inner wall. There is a spring around the plastic tube within the barrel. To advance the writing core within the highlighter, the user pushes down on the top of the highlighter, which acts like a plunger by forcing the plastic tube within the barrel downward so that the end of the tube with the collar in place, projects into the bottom section of the highlighter. When the collar reaches the ridge, it is held in place, allowing the end of the tube to project through the collar. When this happens, the split end of the tube spreads apart like two prongs, thereby releasing the grip on the writing core and allowing it to advance through the plastic tip at the end of the highlighter by means of gravity.
When the user removes pressure from the top of the highlighter, the tube retracts by means of the spring, thereby bringing the prongs back together so that they hold the writing core in place once again. To retract the writing core back into the highlighter, the user separates the prongs by pushing down on the top of the highlighter, while pressing the exposed section of the writing core at the other end of the highlighter against a flat surface such as a desk top. The highlighters are of the class or kind of merchandise commonly known as clutch pencils.
SKU number 997X – Word Keeper Bible Study Marking Kit. This item consists of two dry highlighters and a plastic combination magnifier and 6” ruler, packaged together in a case made of polyvinyl chloride (PVC) plastic sheeting material. The two highlighters are of the same two colors and operate in the same fashion as the two highlighters contained in SKU number 12827, described above.
SKU number 9974 – Word Keeper Set of 4 Assorted Dry Highlighters. This item consists of four dry highlighters of the following four colors: pink, yellow, blue and green. They operate in the same fashion as the highlighters described above and are packaged together in a case made of PVC.
SKU number 12827 and SKU number 997X are 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 quantity and function of the writing instruments more directly address the purpose of these items when compared to the magnifier ruler. In SKU number 12827, the three-color pen provides more color options than the two colors of the two highlighters and two of the three colors of the pen will also provide enough contrast to enable effective writing on the yellow post-it pad. The writing core of the yellow highlighter in SKU number 12827 is also particularly thin and therefore not very durable. Therefore, it is the opinion of this office that the three-color ball point pen provides SKU number 12827 with the essential character and that the dry highlighters provide SKU number 997X with the essential character within the meaning of GRI 3(b).
The applicable subheading for SKU number 12827 will be 9608.10.0000, Harmonized Tariff Schedule of the United States (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 SKU number 997X and SKU number 9974 will be 9608.40.8000, HTSUS, which provides for propelling or sliding pencils (for example, mechanical pencils): 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/.
The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.
Section 134.46, Customs Regulations (19 CFR 134.46), deals with cases in which the name of any foreign country or locality other than the country or locality in which the article was manufactured or produced, appears on an imported article or its container, and those words, letters or names may mislead or deceive the ultimate purchaser as to the actual country of origin. In such a case, there shall appear, legibly and permanently, in close proximity to such words, letters, or name, and in at least a comparable size, the name of the country of origin preceded by “Made in,” “Product of,” or other words of similar meaning. In order to satisfy the close proximity requirement, the country of origin marking must generally appear on the same side(s) or surface(s) in which the name or locality other than the actual country of origin appears.
In the instant case, all articles of the three subject items are made in China except the combination magnifier and ruler of SKU number 12827 and SKU number 997X, which are made in Taiwan. Attached to the pouch that contains the articles of SKU number 12827 is a hang tag that has the words “Made in China” printed on the surface. An insert card in the clear plastic case of SKU number 997X has the words “Made in China” and the words “Made in Taiwan” printed on the surface.
For each of these two items, wherever the words “Made in China” appear on the hang tag and insert card, there must appear, legibly, permanently and in close proximity to these words, and in a comparable size, the words “Magnifier Ruler Made in Taiwan”.
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,
Robert B. Swierupski
Director
National Commodity Specialist Division