CLA-2-90:OT:RR:NC:N4:414
TARIFF NOS.: 9013.80.90
Mr. Angel Easterling
AutoZone
123 South Front Street Memphis, TN 38103
RE: The tariff classification of Pen Light Laser Pointer Tablet Pens from China
Dear Mr. Easterling:
In your letter dated May 13, 2013 you requested a tariff classification ruling on two samples of Pen Light Laser Pointer Tablet Pens. The Pen Light Laser Pointer Tablet Pen is a battery operated device that features a red laser pointer and pen light at one end and a rubber tipped tablet pen on the other. The laser pointer and flashlight are operated by small push buttons that are located on the side of the barrel. Also located on the side of the barrel is a clip that can be used to hang the item on a pocket or elsewhere. The article has a cylindrical shape and measures 5½ inches in length and 1 inch in diameter. The product is imported complete with battery.
The Pen Light Laser Pointer Tablet Pen is considered to be a composite good within the meaning of General Rules of Interpretation (GRI) 3. Examination of the samples shows that while the laser pointer appears as bright as a typical laser point and functions as such, the pen light illuminates only a limited area. The rubber tipped tablet pen appears to be an incidental function. Therefore, it is the opinion of this office that the laser pointer provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for the Pen Light Laser Pointer Tablet Pens will be 9013.80.90 Harmonized Tariff Schedule of the United States (HTSUS) which provides for: “Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this chapter; parts and accessories thereof: Other devices, appliances and instruments: Other….” The column one, general rate of duty is 4.5 percent ad valorem.
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 Barbara Kiefer at (646) 733-3019.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division