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The tariff classification of the 91 Piece Gel Pen Art Set (Item Number T17021) from Taiwan.
Issued July 26, 2002 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardI8 I84283 (July 26, 2002)
Tariff classification
HTS codes: 9608.10.0000
Headings: 9608
Product description
The 91 Piece Gel Pen Art Set consists of 24 gel pens, 12 jumbo pastels, 1 eraser, 1 sharpener, 4 sketch pencils, 24 long color pencils and 24 color markers. These items are packaged in a fitted metal case and will be classified together as a set in the heading applicable to the article or articles which impart the essential character of the set. The gel pens and markers (which are both classified in heading 9608) are of greater value than those goods classifiable in any other heading. In comparing the gel pens (9608.10.0000) with the markers (9608.20.0000), we note that the gel pens are of considerably greater value than the markers. Therefore, the essential character of the set is imparted by the gel pens. The sample is being returned as you requested.
CBP rationale
The applicable subheading for the 91 Piece Gel Pen Art Set will be 9608.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for ball point pens.
Full text
NY I84283 July 26, 2002 CLA-2-96:RR:NC:SP:221 I84283 CATEGORY: Classification TARIFF NO.: 9608.10.0000 Ms. Krisanne Stecklair QVC, Inc. Studio Park 1200 Wilson Drive West Chester, PA 19380-4262 RE: The tariff classification of the 91 Piece Gel Pen Art Set (Item Number T17021) from Taiwan. Dear Ms. Stecklair: In your letter dated July 11, 2002, you requested a tariff classification ruling. A sample and cost breakdown were provided with your letter. The 91 Piece Gel Pen Art Set consists of 24 gel pens, 12 jumbo pastels, 1 eraser, 1 sharpener, 4 sketch pencils, 24 long color pencils and 24 color markers. These items are packaged in a fitted metal case and will be classified together as a set in the heading applicable to the article or articles which impart the essential character of the set. The gel pens and markers (which are both classified in heading 9608) are of greater value than those goods classifiable in any other heading. In comparing the gel pens (9608.10.0000) with the markers (9608.20.0000), we note that the gel pens are of considerably greater value than the markers. Therefore, the essential character of the set is imparted by the gel pens. The sample is being returned as you requested. The applicable subheading for the 91 Piece Gel Pen Art Set 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. Please note that the specific rate (0.8 cents each) applies to each component in the set, and not just to the pens. 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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