The tariff classification of a gel inked ball point pen with lip gloss from China

N014184 August 9, 2007 CLA-2-96:RR:NC:N2:222 CATEGORY: Classification TARIFF NO.: 9608.10.0000 Mr. Barry Yeng Pacific York Industries Inc. Room: 1015, 10/F., Tower A Hung Hom Commercial Centre Hung Hom, 852 Hong Kong RE: The tariff classification of a gel inked ball point pen with lip gloss from China Dear Mr. Yeng: In your letter dated July 11, 2007 you requested a tariff classification ruling. The submitted sample is identified under the trade name of “Kiss Me Write” and is described as a fully functional shimmer lip gloss with a built-in fully functional gel pen. It consists of a ball point pen with a plastic barrel and an elongated plastic cap with a clip that can be used to hang the pen on a garment pocket or elsewhere. This cap snaps over the writing end of the pen. There is also a twist-off plastic cap on the opposing end. Attached to the inside of that cap is a cosmetic wand with a sponge applicator. When that cap is attached to the end of the pen, the applicator is inserted into the end of the pen, which contains a tube of lip gloss. Each “Kiss Me Write” gel pen is sold with one of eight different flavors of lip gloss; vanilla, grape, strawberry, bubblegum, tangerine, berry, green apple and watermelon. The two submitted samples consisted of one pen with purple ink and berry flavor lip gloss and one pen with pink ink and watermelon flavor lip gloss. The back of the retail package states the following: “Kiss Me Write pens combine stylish Shimmer Lip Glosses and Glitter Gel inks to create the newest must-have accessory pens for every purse and pocket. Whether writing notes to friends or drawing in your journal, Kiss Me Write lip gloss is just a twist away.” The item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The shape, size and appearance of the item is that of a ball point pen, and the pen can continued to be used after the lip gloss is used up. Therefore, it is the opinion of this office that the ball point pen provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for the gel inked ball point pen with lip gloss will be 9608.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for ball point pens. The rate of duty will be 0.8 cents each plus 5.4 percent ad valorem. Perfumery, cosmetic, and toiletry products are subject to the requirements of the Federal Food, Drug and Cosmetic Act, which are administered by the U.S. Food and Drug Administration. You may contact them at U.S. Food and Drug Administration, Office of Cosmetics and Colors, 5100 Paint Branch Parkway, College Park, MD 20740-3835, telephone number 301 436-1130. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Gary Kalus at 646-733-3055. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division