The tariff classification of Whiper V (Pen Type Correction Tape) andReplacement (Refill) for Whiper V from Vietnam

NY C86775 July 13, 1998 CLA-2-32:RR:NC:2:236 C86775 CATEGORY: Classification TARIFF NO.: 3206.49.1000 Mr. Takayoshi Funayama Plus Corporation of America 80 Commerce Drive Allendale, NJ 07401 RE: The tariff classification of Whiper V (Pen Type Correction Tape) and Replacement (Refill) for Whiper V from Vietnam Dear Mr. Funayama: In your letter dated April 14, 1998, you requested a tariff classification ruling. The submitted samples are as follows: Whiper V is a correction system that consists of a refillable plastic dispenser case and a plastic cartridge dispenser containing a roll of correction ribbon on a geared wheel and a second geared wheel to take up expended ribbon. The correction ribbon is composed of a white pigment preparation deposited on the ribbon. The correction preparation is applied by pressing the dispenser tip firmly against the surface of the item to be corrected and rolling the tip along the surface until the item is covered; then lifting the applicator tip straight up. The Replacement Tape (Refill) for Whiper V consists of a plastic cartridge containing a roll of correction ribbon on a geared wheel and a second geared wheel to take up expended ribbon. The cartridge is used to refill the Whiper V dispenser. Both of the above described products are composite goods assembled in Vietnam from goods made in Japan and Vietnam. They are classified in accordance with the General Rules of Interpretation (GRI) under GRI 3(b). The essential character of each is imparted by the correction material which is made in Japan. The applicable subheading for both Whiper V and the Refill for Whiper V will be 3206.49.1000, Harmonized Tariff Schedule of the United States, which provides for Other coloring matter; preparations as specified in note 3 to this chapter, other than those of heading 3203, 3204 or 3205; inorganic products of a kind used as luminophores, whether or not chemically defined: Other: concentrated dispersions of pigments in plastics materials. Although the essential character of both Whiper V and the Refill for Whiper V is imparted by the correction material, the correction material is only a part of these two products which are assembled from parts made in both Japan and Vietnam. The assembly process in Vietnam substantially transforms the parts into two new and commercially unique products. Therefore, the country of origin for Whiper V and the Refill for Whiper V is Vietnam. The rate of duty will be 15.4 cents/kg plus 45 percent ad valorem. Made in Vietnam must be marked on the retail package in accordance with 19 C.F.R. 134. 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 V. Gualario at 212-466-5744. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division