CBP Ruling I81721 — The tariff classification of the "Hit Clips Micro Audio Pen" from China.

Tariff classification

Headings: 9608

GRI rules applied: GRI 1, GRI 3, GRI 3(b), GRI 3(c)

Product description

The Hit Clips Micro Pen is a composite article consisting of a ballpoint pen, an inexpensive earphone, and a one-minute micro mix music clip. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedules covers the components of the micro audio pen in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. GRI 3 (c) states that when goods cannot be classified by reference to GRI 3 (a) or 3 (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this case, no single component imparts the essential character, and the audio pen will be classified in accordance with GRI 3(c) in the provision for pens.

CBP rationale

The applicable subheading for the Hit Clips Micro Audio Pen will be 9608.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for ball point pens.

Full text

NY I81721 May 13, 2002 CLA-2-96:RR:NC:SP:221 I81721 CATEGORY: Classification TARIFF NO.: 9608.10.0000 Ms. Linda D. Santos Hasbro, Inc. 1027 Newport Avenue P.O. Box 1059 Pawtucket, RI 02862-1059 RE: The tariff classification of the “Hit Clips Micro Audio Pen” from China. Dear Ms. Santos: In your letter dated May 3, 2002, you requested a tariff classification ruling. A sample was provided with your letter. The Hit Clips Micro Pen is a composite article consisting of a ballpoint pen, an inexpensive earphone, and a one-minute micro mix music clip. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedules covers the components of the micro audio pen in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. GRI 3 (c) states that when goods cannot be classified by reference to GRI 3 (a) or 3 (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this case, no single component imparts the essential character, and the audio pen will be classified in accordance with GRI 3(c) in the provision for pens. The applicable subheading for the Hit Clips Micro Audio Pen will be 9608.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for ball point pens. The rate of duty will be 0.8 cents each plus 5.4 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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