The tariff classification of a ROC Writer Kit from China

NY K84924 April 23, 2004 CLA-2-96:RR:NC:2:224 K84924 CATEGORY: Classification TARIFF NO.: 9608.20.0000; 3213.90.0000 Mr. Steve Chang Deltamax Customs Service, Inc 10834 S. La Cienega Blvd Inglewood, CA 90304 RE: The tariff classification of a ROC Writer Kit from China Dear Mr. Chang: In your letter dated January 2, 2004, 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 ROC Writer Kit. The product consists of the following components: 3 ROC writers (felt tipped pens), 10 practice sheets, 1 black detail pen, 1 glitter paint pen, 5 envelopes, 5 note cards, 1 project book, and 1 plastic workstation. Your samples will be returned, as requested. The item is called a ROC Writer Kit (no style number is indicated) and it is made up of several components, as noted in the preceding paragraph. 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 (b) provides that mixtures, composite goods consisting of different materials or 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, 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 ROC Writer Kit to be a set with the essential character imparted by the Roc Writer (felt tipped pen) portion of the kit. The entire item will be classified in Chapter 96 of the HTS, in accordance with GRI 3 (b). The applicable subheading for the ROC Writer Kit, no style number indicated, 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 Glitter Paint Pen, if imported alone, will be 3213.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for artists’, students’ or signboard painters’ colors, modifying tints, amusement colors and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings: other. The rate of duty will be 3.4 % 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