The tariff classification of pens and parts from Taiwan

NY 868980 December 23, 1991 CLA-2-96:S:N:N1:113 868980 CATEGORY: Classification TARIFF NO.: 9608.20.0000; 9608.99.4000; 9616.20.0000; 8513.90.2000 8305.90.3010 Mr. Luke Chen Able Marketing Company, Inc. 8 Haven Avenue, Suite 203 The Port Executive Bldg. Port Washington, NY 11050 RE: The tariff classification of pens and parts from Taiwan Dear Mr. Chen: In your letter dated August 12, 1991, received in this office on November 25, 1991, you requested a tariff classification ruling. The merchandise consists of a variety of goods. The classification of each type of item will be considered separately. The classification given will be specifically for the item as described in this letter, which we will assume will be the condition as imported. The P-1 and P-2 highlighters are marking pens. The applicable subheading for the marking pens will be 9608.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for felt-tipped and other porous tipped pens and markers. The rate of duty will be 8% ad valorem. The P-3 highlighter holder and P-5 highlighter holder are plastic bases in which 3 or 5 highlighters may be stored on a desk or table. Your sample indicates that the holders are to be imported with the highlighters as composite goods. The applicable subheading for the holders with highlighters will be 9608.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for felt-tipped and other porous tipped pens and markers. The rate of duty will be 8% ad valorem. The pen clip is that clip commonly found on the barrel of a pen to clip it to a jacket or shirt pocket. The metal top and metal point appear to be used as parts of ball-point pens.  The applicable subheading for these pen parts will be 9608.99.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of [ball-point, fountain and other pens]. The rate of duty will be 0.9 cents each plus 6.1% ad valorem. The paper clips are made of wire, are about an inch long, and are of various colors. The applicable subheading for the paper clips will be 8305.90.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for paper clips, wholly of wire. The rate of duty will be 3.8% ad valorem. The R323/360 mechanism with center band for adjustment is used with a small, pen shaped flashlight. The applicable subheading for the mechanism will be 8513.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for portable electric lamps designed to function by their own source of energy ... parts: of flashlights. The rate of duty will be 25% ad valorem. The perfume holder in pen shape is made of metal, is about 4 inches long, and has a removable cap. The applicable subheading for the perfume holder will be 9616.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for powder puffs and pads for the application of cosmetics or toilet preparations.. The rate of duty will be 8.5% ad valorem. The balance of your request consists of semi-assembled pens and various mechanisms and parts. We understand that these items may be involved in a pending issue. This office is precluded from ruling on the classification of merchandise which is the subject of an on-going or completed Customs transaction. If the transaction is on-going and you want to have your arguments considered and ruled upon, you should write to the office of Regulations and Rulings, U.S. Customs Service Headquarters, 1301 Constitution Avenue, N.W., Washington, D.C. 20229. A copy of this letter should be included. If the transaction is completed and the entry has been liquidated, you should file a protest and seek further review of that protest by our Headquarters office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport