The tariff classification of a Blopens Kit from China

NY K81387 December 11, 2003 CLA-2-96:RR:NC:2:224 K81387 CATEGORY: Classification TARIFF NO.: 9608.20.0000 Mr. Steve Chang Deltamax Customs Service, Inc. 10834 S. La Cienega Blvd Inglewood, CA 90304 RE: The tariff classification of a Blopens Kit from China Dear Chang: In your letter dated October 27, 2003, you requested a tariff classification ruling, on behalf of Flying Colors, your client. You are requesting the tariff classification on an item that is described as a kit consisting of 10 Color Change Blopens, 1 Build-In Workstation (the retail package), 8 stencil sheets, 1 secret writer, 1 3D sticker sheet, 1 Color Workshop Membership Card and 1 pair of 3D glasses. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3 (b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to user without re-packing. Goods classifiable under GRI 3 (b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. This office considers the Blopens Kit to be a set for the purposes of the HTS with the essential character imparted to the set by the Blopens portion of the set. The set is classified as felt tipped pens, in accordance with GRI 3 (b). The applicable subheading for the Blopens Kit will be 9608.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for felt tipped pens and other porous-tipped pens and markers. The rate of duty will be 4 % 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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division