CBP Ruling N057575 — The tariff classification of stackable felt tipped pens from China

Tariff classification

Headings: 9608

Product description

The submitted samples are identified as Clicker Pens, Manufacturing ID P-96. As submitted, this item is comprised of nine felt tipped pens, each with a barrel that measures approximately 2¼” in length. There is an aperture at the top of each clicker pen, designed to receive the felt tipped end of another clicker pen, so that they can be clicked or snapped together, thereby stacking them. The barrels of the clicker pens are of assorted colors and are made of plastic. Each barrel is designed with a heat transfer print. Six of the barrels are designed with a different Disney cartoon character and name and the remaining three are designed without characters. The characters are as follows: Snow White, Cinderella, Sleeping Beauty, Belle, Jasmine and Ariel. The remaining three are designed with a heart, a flower and a crown, respectively. Three plastic caps are included so that if the nine pens are clicked together in stacks of three each, the exposed felt tip of the three bottom pens can be capped.

CBP rationale

The applicable subheading for Manufacturing ID P-96 will be 9608.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for felt tipped and other porous-tipped pens and markers.

Full text

N057575 May 14, 2009 CLA-2-96:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 9608.20.0000 Mr. Azhar Ayub Twinklers Limited 122 Granville Road London NW2 2LD United Kingdom RE: The tariff classification of stackable felt tipped pens from China Dear Mr. Ayub: In your letter dated March 27, 2009, on behalf of KB Toys, you requested a tariff classification ruling. The submitted samples are identified as Clicker Pens, Manufacturing ID P-96. As submitted, this item is comprised of nine felt tipped pens, each with a barrel that measures approximately 2¼” in length. There is an aperture at the top of each clicker pen, designed to receive the felt tipped end of another clicker pen, so that they can be clicked or snapped together, thereby stacking them. The barrels of the clicker pens are of assorted colors and are made of plastic. Each barrel is designed with a heat transfer print. Six of the barrels are designed with a different Disney cartoon character and name and the remaining three are designed without characters. The characters are as follows: Snow White, Cinderella, Sleeping Beauty, Belle, Jasmine and Ariel. The remaining three are designed with a heart, a flower and a crown, respectively. Three plastic caps are included so that if the nine pens are clicked together in stacks of three each, the exposed felt tip of the three bottom pens can be capped. The applicable subheading for Manufacturing ID P-96 will be 9608.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for felt tipped and other porous-tipped pens and markers. The rate of duty will be 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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