CBP Ruling L86588 — The tariff classification of a ball point pen with light from Taiwan.

Tariff classification

Headings: 9608

GRI rules applied: GRI 1, GRI 3(b)

Product description

The merchandise, identified in your inquiry as “ST# Team Pen/Light,” consists of a ballpoint pen that incorporates a recessed light source. When a button is depressed on the barrel of the pen a small beam of light is emitted. The sample will be returned at your request. Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings (or subheadings) and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6. There is no one heading or subheading in the tariff schedule that covers these two components in combination. Therefore, GRI 1 cannot be used as a basis for classification. GRI 3(b) covers, in part, composite goods consisting of different components. GRI 3(b) further provides that such goods are to be classified as if they consisted of the component that gives them their essential character. While the subject article is a composite insofar as it is made up of different components, we have concluded that the writing instrument component gives the article its essential character. Accordingly,

CBP rationale

the applicable subheading for the “ST# Team Pen/Light” sample article will be 9608.10.0000, HTSUS, which provides for ballpoint pens.

Full text

NY L86588 September 8, 2005 CLA-2-96:RR:NC:2:224 L86588 CATEGORY: Classification TARIFF NO.: 9608.10.0000 Peter Weinruch Import Commodity Group Ltd. 131 East Merrick Rd. Valley Stream NY 11580 RE: The tariff classification of a ball point pen with light from Taiwan. Dear Mr. Weinrauch: In your letter dated August 15, 2005, you requested a tariff classification ruling on behalf of Team Beans LLC. The merchandise, identified in your inquiry as “ST# Team Pen/Light,” consists of a ballpoint pen that incorporates a recessed light source. When a button is depressed on the barrel of the pen a small beam of light is emitted. The sample will be returned at your request. Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings (or subheadings) and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6. There is no one heading or subheading in the tariff schedule that covers these two components in combination. Therefore, GRI 1 cannot be used as a basis for classification. GRI 3(b) covers, in part, composite goods consisting of different components. GRI 3(b) further provides that such goods are to be classified as if they consisted of the component that gives them their essential character. While the subject article is a composite insofar as it is made up of different components, we have concluded that the writing instrument component gives the article its essential character. Accordingly, the applicable subheading for the “ST# Team Pen/Light” sample article will be 9608.10.0000, HTSUS, which provides for ballpoint pens. The rate of duty will be 0.8 cents each + 5.4 percent 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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