CBP Ruling L88793: The tariff classification of a marker mate from China

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L8 L88793 (November 16, 2005)

Tariff classification

Headings: 9608

GRI rules applied: GRI 1, GRI 3

Product description

You are requesting the tariff classification on a product that is described as a Marker Mate; the designated item number is 3193. The product is composed of the following components: 26 felt tipped markers in 26 different colors packaged in a nylon case with plastic compartments inside to hold the markers in place. The sample will be returned, as requested by your office. The Marker Mate, item number 3193, will be considered a set for tariff purposes. No one heading in the tariff schedule covers these components in combination; GRI 1 cannot be used as a basis of classification. GRI 3 provides for goods that are, prima facie, classifiable in two or more headings. GRI 3 (b) provides that mixtures, composite goods consisting of different materials or made up of different 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. Noting GRI-3 (b), the component that gives the Maker Mate, item #3193, its essential character would dictate the classification of the set. The marker portion of this particular set exemplifies the essential character. Therefore,

CBP rationale

the applicable subheading for the Marker Mate, item number 3193, 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.

Full text

NY L88793 November 16, 2005 CLA-2-96:RR:NC:2:224 L88793 CATEGORY: Classification TARIFF NO.: 9608.20.0000 Mr. Kevin Maher CAir Customhouse Brokers 181 South Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of a marker mate from China Dear Mr. Maher: In your letter dated November 3, 2005, you requested a tariff classification ruling, on behalf of Roseart Industries, your client. You are requesting the tariff classification on a product that is described as a Marker Mate; the designated item number is 3193. The product is composed of the following components: 26 felt tipped markers in 26 different colors packaged in a nylon case with plastic compartments inside to hold the markers in place. The sample will be returned, as requested by your office. The Marker Mate, item number 3193, will be considered a set for tariff purposes. No one heading in the tariff schedule covers these components in combination; GRI 1 cannot be used as a basis of classification. GRI 3 provides for goods that are, prima facie, classifiable in two or more headings. GRI 3 (b) provides that mixtures, composite goods consisting of different materials or made up of different 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. Noting GRI-3 (b), the component that gives the Maker Mate, item #3193, its essential character would dictate the classification of the set. The marker portion of this particular set exemplifies the essential character. Therefore, the applicable subheading for the Marker Mate, item number 3193, 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. 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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