CLA-2-39:OT:RR:NC:N4:422
Mr. Paul M. Lichstein
Carpathian Industries
51 Newark Street
Suite 508
Hoboken, NJ 07030
RE: The tariff classification of a plastic pet ID tag and ball point pen from China
Dear Mr. Lichstein:
In your letter dated August 14, 2014, you requested a tariff classification ruling.
The submitted sample is identified as a Twigo Pet ID Tag, Item# TW012. It consists of a small flexible oval shaped tag that has a loop molded onto the top. The item is made of silicone plastic material but you have stated that some of these tags will be made of santoprene thermoplastic elastomer (TPE) plastic material. The tag measures approximately 1½” in width by 2¼” in height, including the loop and ¾” in height, not including the loop. The tag measures approximately ¼” in depth.
There is a five pointed star design molded into the front of the tag, with a blue background. The back of the tag has a white writing surface and the tag is packaged together with a small ball point pen for retail sale. Instructions on the back of the packaging states that after writing on the tag it should be placed in boiling water for 3 minutes and then let stand for 30 minutes, in order to make the writing permanent. As you requested, the sample will be returned to you.
This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The tag performs the primary role of displaying the identifying information. The ball point pen performs the subordinate role of enabling the user to mark the tag with the identifying information that is to be displayed. Therefore, it is the opinion of this office that the plastic tag provides this item with the essential character within the meaning of GRI 3(b).
The applicable subheading for Item# TW012 will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…: other: other...other. The rate of duty will be 5.3 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 Gary Kalus at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division