N014560 N0 Ruling Active

The tariff classification of a nylon wrapped pen from Taiwan

Issued August 16, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9608.10.0000

Headings: 9608

Product description

The submitted illustration depicts an item identified as a nylon wrapped pen. You have stated that the pen “takes a standard parker refill cartridge” and you have explained by email that the “pen uses a ball point ink cartridge”. The submitted illustration appears to depict a ball point pen. You have also stated that the pen is made of metal, plastic and nylon. The pen cartridge is encased in an inner plastic tube, which in turn, is covered with a nylon weave that gives the pen its color and design. The nylon weave is encased in an outer clear plastic barrel, so that the nylon weave is captured between the inner and outer layers of plastic. The pen measures approximately 5 inches and will be available in eight different designs.

CBP rationale

The applicable subheading for the nylon wrapped pen will be 9608.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for ball point pens.

Full text

N014560 August 16, 2007 CLA-2-96:RR:E:NC:N2:222 CATEGORY: Classification TARIFF NO.: 9608.10.0000 Mr. Curtis Victor Dall Wellspring 339 East Cottage Place York, PA 17403 RE: The tariff classification of a nylon wrapped pen from Taiwan Dear Mr. Dall: In your letter dated July 18, 2007 you requested a tariff classification ruling. The submitted illustration depicts an item identified as a nylon wrapped pen. You have stated that the pen “takes a standard parker refill cartridge” and you have explained by email that the “pen uses a ball point ink cartridge”. The submitted illustration appears to depict a ball point pen. You have also stated that the pen is made of metal, plastic and nylon. The pen cartridge is encased in an inner plastic tube, which in turn, is covered with a nylon weave that gives the pen its color and design. The nylon weave is encased in an outer clear plastic barrel, so that the nylon weave is captured between the inner and outer layers of plastic. The pen measures approximately 5 inches and will be available in eight different designs. The applicable subheading for the nylon wrapped pen 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. 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

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