K82014 K8 Ruling Active

The tariff classification of a combination pen, stylus, flashlight and laser pointer from Taiwan

Issued December 29, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9608.10.0000

Headings: 9608

Product description

You are requesting the tariff classification on an item that is described as a combination pen, stylus, flashlight and laser pointer designed for use with Personal Digital Assistants (PDA’s). The item is a multi-function device called the Executive Multifunction Stylus, SKU#10944U. The user can access either a ball point pen tip for writing on paper or plastic, or a plastic stylus tip that is used for inputting data into PDA devices. Since the item is essentially a novelty ball point pen which incorporates a stylus and lights, and the stylus is of the same class or kind as a retractable ball point pen, the entire article will be classified as such in Chapter 96 of the HTS. The sample will be returned, as requested by your office.

CBP rationale

The applicable subheading for the Executive Multifunction Stylus, SKU#10944U, will be 9608.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for ball point pens.

Full text

NY K82014 December 29, 2003 CLA-2-96:RR:NC:2:224 K82014 CATEGORY: Classification TARIFF NO.: 9608.10.0000 Ms. Laura Lyons PalmOne, Inc 400 N. McCarthy Blvd Milpitas, CA 95035-5112 RE: The tariff classification of a combination pen, stylus, flashlight and laser pointer from Taiwan Dear Ms. Lyons: In your letter dated December 16, 2003, you requested a tariff classification ruling. You are requesting the tariff classification on an item that is described as a combination pen, stylus, flashlight and laser pointer designed for use with Personal Digital Assistants (PDA’s). The item is a multi-function device called the Executive Multifunction Stylus, SKU#10944U. The user can access either a ball point pen tip for writing on paper or plastic, or a plastic stylus tip that is used for inputting data into PDA devices. Since the item is essentially a novelty ball point pen which incorporates a stylus and lights, and the stylus is of the same class or kind as a retractable ball point pen, the entire article will be classified as such in Chapter 96 of the HTS. The sample will be returned, as requested by your office. The applicable subheading for the Executive Multifunction Stylus, SKU#10944U, 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 ¢ + 5.4 % 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

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