CLA-2-84:OT:RR:NC:1:120
Mr. Donald S. Stein
Greenberg Taurig, LLP
2101 L Street, NW
Suite 1000
Washington, D.C. 20037
RE: The tariff classification of a stylus pen from China
Dear Mr. Stein: In your letter dated August 28, 2014 you requested a tariff classification ruling on behalf of your client, BIC USA, Inc.
The merchandise under consideration is identified as a “BIC Kids Stylus.” The stylus is ergonomically designed in size and shape to be used by children. It is a pointing device for accessing data on capacitive touchscreens, tablets and smartphones. It measures approximately 4.5 inches long and .25 inches in diameter and has a conductive pad at the tip of one end. The conductive pad is manufactured with one layer of thermoplastic elastomer and one layer of vulcanized elastomer, each containing conductive filler (i.e. carbon black, carbon nanotubes). This conductive pad is inserted into an anodized aluminum barrel that is attached to a metal ring which permanently affixes the conductive pad to the barrel. The stylus contains no electronics and operates simply by applying pressure to the touchscreen in order to make a connection with the conductive pad. The stylus does not have any writing capabilities such as that of a ballpoint pen. Our office will retain the stylus as per your direction. This ruling is based on evidence that the stylus 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 “BICS Kids Stylus” 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 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/. 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 M. Faingar at: [email protected]. Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division