N026536 N0 Ruling Active

The tariff classification of 84 gel pens from China

Issued May 21, 2008 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 Gel Pens in 82 assorted colors. Two of the colors are repeated so that 84 pens are included in this item in total. Each pen has a ball point tip and is filled with water-resistant gel ink. The following six ink styles are included in this item: Basic, Pastel, Neon, Glitter, Metallic and Pearlescent. Each pen features a color coordinated cap that has a clear clip with chrome accents. Below the clip, on the barrel of each pen, is a cushioned grip. The 84 gel pens are imported and sold in a plastic “stadium stand” that has four levels and 84 apertures to hold the 84 pens respectively. The pen cartridges are not replaceable and the consumer cannot replace any of the pens when the ink is depleted. Therefore, the stadium stand will not be refilled with new pens to replace any of the pens that are ultimately rendered useless. The stadium stand with the 84 pens will be imported packaged for retail sale in a PVC plastic box. This office considers the stadium stand and the PVC box to be packing material.

CBP rationale

The applicable subheading for the Gel Pens in 82 assorted colors will be 9608.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for ball point pens.

Full text

N026536 May 21, 2008 CLA-2-96:OT:RR:E:NC:N2:222 CATEGORY: Classification TARIFF NO.: 9608.10.0000 Mr. Ryan N Rolla CRI2000, L.P. 2245 San Diego Ave. Suite 223 San Diego, CA 92110 RE: The tariff classification of 84 gel pens from China Dear Mr. Rolla: In your letter dated April 22, 2008 you requested a tariff classification ruling. The submitted illustration depicts an item identified as Gel Pens in 82 assorted colors. Two of the colors are repeated so that 84 pens are included in this item in total. Each pen has a ball point tip and is filled with water-resistant gel ink. The following six ink styles are included in this item: Basic, Pastel, Neon, Glitter, Metallic and Pearlescent. Each pen features a color coordinated cap that has a clear clip with chrome accents. Below the clip, on the barrel of each pen, is a cushioned grip. The 84 gel pens are imported and sold in a plastic “stadium stand” that has four levels and 84 apertures to hold the 84 pens respectively. The pen cartridges are not replaceable and the consumer cannot replace any of the pens when the ink is depleted. Therefore, the stadium stand will not be refilled with new pens to replace any of the pens that are ultimately rendered useless. The stadium stand with the 84 pens will be imported packaged for retail sale in a PVC plastic box. This office considers the stadium stand and the PVC box to be packing material. The applicable subheading for the Gel Pens in 82 assorted colors 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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