A84343 A8 Ruling Active

The tariff classification of a hot stamping pen from Taiwan

Issued June 13, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8516.79.0000

Headings: 8516

Product description

The merchandise consists of the Magic Pen for Hot Stamp Writing and foil sheets in various colors. The Magic Pen is a battery-operated device used by home hobbyists in craft projects, or by anyone to permanently mark their possessions. When a button is depressed on the side of the pen, the plastic tip heats up. The foil is then placed upon the surface to be marked. Writing on the foil with the heated pen tip transfers the foil color onto the article. The pen and foil sheets are packaged together for retail sale. In the opinion of this office, the items constitute a set, the essential character of which is imparted by the hot stamping pen.

CBP rationale

The applicable subheading for the Magic Pen and foil set will be 8516.79.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrothermic appliances of a kind used for domestic purposes, other.

Full text

NY A84343 June 13, 1996 CLA-2-85:RR:NC:GI:113 A84343 CATEGORY: Classification TARIFF NO.: 8516.79.0000 Ms. Dagnia Kletnieks Cypress Enterprises, Inc. 47 Canterbury Road Woodbury, NY 11797 RE: The tariff classification of a hot stamping pen from Taiwan Dear Ms. Kletnieks: In your letter dated June 3, 1996, you requested a tariff classification ruling. The merchandise consists of the Magic Pen for Hot Stamp Writing and foil sheets in various colors. The Magic Pen is a battery-operated device used by home hobbyists in craft projects, or by anyone to permanently mark their possessions. When a button is depressed on the side of the pen, the plastic tip heats up. The foil is then placed upon the surface to be marked. Writing on the foil with the heated pen tip transfers the foil color onto the article. The pen and foil sheets are packaged together for retail sale. In the opinion of this office, the items constitute a set, the essential character of which is imparted by the hot stamping pen. The applicable subheading for the Magic Pen and foil set will be 8516.79.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrothermic appliances of a kind used for domestic purposes, other. The rate of duty will be 4.3 percent ad valorem. 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 James Smyth at 212-466-2084. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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