The tariff classification of Combiclip Ink System from theNetherlands.
Issued May 12, 1993 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3215.90.5000
Headings: 3215
GRI rules applied: GRI 3
Product description
The prospective import is a Combiclip Ink System for the prevention of the theft of clothes. The system is composed of a plastic capsule which is approximately 1 inch diameter by 3/8 inch thick. It is filled with red ink. The ink capsule is attached with a steel pin to clothing or other items in department stores. If unauthorized persons in store try to remove the pin the ink will start to leak on the clothing. This is meant as a deterrent against theft of clothes. There is no eo nomine provision for this item. As a result we are applying GRI 3 (b) to determine the essential character. Note the following costs: Ink 34 cents Plastic 13 cents Steel Pin 1 cents other less 1 cents Based on value and use, it is our opinion that the ink conveys the essential character of the product.
CBP rationale
The applicable subheading for the Combiclip Ink System will be 3215.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ink.
Full text
NY 885120 May 12, 1993 CLA-2-32:S:N:N7:236 885120 CATEGORY: Classification TARIFF NO.: 3215.90.5000 Mr. J.R. Frans Versluis Manager Netherlands Chamber of Commerce One Rockefeller Plaza, 11th floor New York, NY 10020 RE: The tariff classification of Combiclip Ink System from the Netherlands. Dear Mr. Versluis: In your letter dated April 13, 1993, on behalf of your client, Combiclip Europe B.V., you requested a tariff classification ruling. The prospective import is a Combiclip Ink System for the prevention of the theft of clothes. The system is composed of a plastic capsule which is approximately 1 inch diameter by 3/8 inch thick. It is filled with red ink. The ink capsule is attached with a steel pin to clothing or other items in department stores. If unauthorized persons in store try to remove the pin the ink will start to leak on the clothing. This is meant as a deterrent against theft of clothes. There is no eo nomine provision for this item. As a result we are applying GRI 3 (b) to determine the essential character. Note the following costs: Ink 34 cents Plastic 13 cents Steel Pin 1 cents other less 1 cents Based on value and use, it is our opinion that the ink conveys the essential character of the product. The applicable subheading for the Combiclip Ink System will be 3215.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ink. The duty rate will be 1.8 percent ad valorem. 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
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