CLA-2-84:OT:RR:NC:1:120
Ms. Pam Reeder
Evans and Wood & Company, Incorporated
900 Town and Country
Suite 150
Houston, Texas 77024
RE: The tariff classification of a stylus pen from China
Dear Ms. Reeder:
In your letter dated July 17, 2012 you requested a tariff classification ruling on behalf of your client Jasco Products Company.
The merchandise under consideration includes two types of stylus pens that appear identical, except one has a retractable tip and the other has a non-retractable tip. You only submitted a sample of the stylus without the retractable tip and, as agreed, it is being retained by this office.
The stylus pens are used as pointing devices for accessing data on capacitive touch screens. Each pen is approximately 4.25 inches long and .25 inches in diameter, and its barrel is a hollow base metal. The stylus contains no electronics and operates simply by applying pressure to the touch screen in order to make a connection. The stylus does not have any writing capabilities such as that of a ballpoint pen. On one model there are no features such as buttons to retract the microfiber tip.
A narrow metal clasp integrated with the upper end of the stylus allows it to clip onto an automatic data processing machine (ADP) such as a pocket, notebook, iPod, iPad, iPhone, as well as a personal digital assistant (PDA), smartphone (mobile telephone combined with an ADP machine), or any similar type of article with a capacitive touch screen. Located at the lower end of the stylus is a microfiber tip that is used as a pointing device on a capacitive touch screen for data entry, program access and data retrieval of memory. The stylus pen is designed to fit smoothly into the shape of the ADP machine or similar device for storage when not in use.
This ruling is based on evidence that the stylus without the retractable tip is of the class or kind principally used with the machines of heading 8471, Harmonized Tariff Schedule of the United States (HTSUS). With regard to principal use, Additional U.S. Rule of Interpretation 1(a), HTSUS, provides that "a tariff classification controlled by use (other than actual use) is to be determined in accordance with the use in the United States at, or immediately prior to, the date of importation, of goods of that class or kind to which the imported goods belong, and the controlling use is the principal use." Principal use can and does change. Generally, in order to determine principal use, U.S. Customs relies on the facts and these decisions are made on a case-by-case basis.
The applicable subheading for the stylus pen without a retractable tip will be 8473.30.5100, HTSUS, which provides for “Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of heading 8469-8472: Parts and accessories of the machines of the machines of heading 8471: Not incorporating a cathode ray tube: Other. The duty rate 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/.
Your inquiry does not provide enough information for us to give a classification ruling on the stylus pen with the retractable tip. Your request for a classification ruling should include a working sample of the stylus pen model with the retractable tip and any stylus tip cartridge, if applicable. Provide literature and an operator’s manual along with a labeled diagram describing the internal components of the stylus. Can the stylus tip cartridge be replaced with a ballpoint tip cartridge? When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
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 Denise Faingar at (646) 733-3010.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division