B80562 B8 Ruling Active

The tariff classification of a notebook on a chain fromTaiwan.

Issued February 14, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7508.90.5000

Headings: 7508

Product description

a composite article that prima facie appears to be classifiable under more than one heading, each equally specific. Classification will accordingly be determined on the basis of that portion of the article which imparts the essential character. We have concluded that there is no essential character for this composite article. Therefore, it shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this instance, the nickel chain classification is last.

CBP rationale

The applicable subheading for the item will be 7508.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of nickel: other.

Full text

NY B80562 February 14, 1997 CLA-2-75:RR:NC:1:115 B80562 CATEGORY: Classification TARIFF NO.: 7508.90.5000 Ms. Joanne Balice CBI Distributing Corp. 2400 W. Central Rd. Hoffman Estates, IL 60195-1930 RE: The tariff classification of a notebook on a chain from Taiwan. Dear Ms. Balice: In your letter dated December 13, 1996, you requested a tariff classification ruling. The subject item, style 10601, is a miniature unlined paper notebook on a 30" long nickel alloy ball chain. The notebook is approximately 3" in length. The subject article is a composite article that prima facie appears to be classifiable under more than one heading, each equally specific. Classification will accordingly be determined on the basis of that portion of the article which imparts the essential character. We have concluded that there is no essential character for this composite article. Therefore, it shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this instance, the nickel chain classification is last. The applicable subheading for the item will be 7508.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of nickel: other. The duty rate will be 4% 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 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 Melvyn Birnbaum at 212- 466-5487. Sincerely, Robert B. Swierupski Chief, Metals & Machinery Branch National Commodity Specialist Division

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