The tariff classification of an INVIS-ID Kit from Taiwan

NY K83232 March 10, 2004 CLA-2-96:RR:NC:2:224 K83232 CATEGORY: Classification TARIFF NO.: 9608.20.0000; 9801.00.1097 Mr. Bruce Thornburg Russell Bruce Thornburg Customhouse Brokers 14636 Carmel Ridge Road San Diego, CA 92128 RE: The tariff classification of an INVIS-ID Kit from Taiwan Dear Mr. Thornburg: In your letter dated February 6, 2004, you requested a tariff classification ruling, on behalf of Conceptek LLC, your client. You are requesting the tariff classification on an item that is described as an INVIS-ID Kit, no item number is shown, comprised of 1 invisible ink marker pen, 1 aluminum LED flashlight, 6 batteries, and the packing (case, foam, and paper sleeve). You have not requested the return of your samples. The item, the INVIS-ID Kit, no item number shown, is made up of several components. No one heading in the tariff schedule covers all these components in combination; GRI 1 cannot be used as a basis for classification. GRI 3 (c) provides that when the essential character of a product cannot be determined, the product shall then be classified under the heading that occurs last in numerical order in the tariff, among those which merit equal consideration. The competing headings for the INVIS-ID Kit are 8513 HTS and 9608 HTS. This office considers the INVIS-ID Kit to be a set that possesses no essential character therefore the entire item will be classified in Chapter 96 of the HTS, in accordance with GRI 3 (c). The applicable subheading for the foreign-made components of the set (the LED flashlight, the batteries and all the packing) will be 9608.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for felt tipped and other porous-tipped pens and markers. The rate of duty will be 4 % ad valorem. The applicable subheading for the U.S. made invisible ink marker pen will be 9801.00.1097, Harmonized tariff Schedule of the United States (HTS), which provides for products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad...Other. The rate of duty will be free. The proposed marking of the imported merchandise, INVIS-ID, (as indicated on the submitted sample) is conspicuously, legibly and permanently marked in satisfaction of the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134 and is an acceptable country of origin marking for the imported merchandise. 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