The tariff classification of porous tipped markers with toppers from Hong Kong

N218475 June 20, 2012 CLA-2-96:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 9608.20.0000 Ms. Rachel Scarrett The Bridge Direct, Inc. 301 Yamato Road, Suite 2112 Boca Raton, FL 33431 RE: The tariff classification of porous tipped markers with toppers from Hong Kong Dear Ms. Scarrett: In your undated letter that was received in this office on May 22, 2012, on behalf of Scholastic, Inc., you requested a tariff classification ruling. The two submitted samples are identified as Nyah Nyah Orange with Orange Marker, Item# 15112 and Midget Apple with Red Marker, Item# 15114. Each marker is comprised of a porous writing tip on one end, which is covered by a removable cap and a fruit shaped topper permanently attached to the other end. The orange marker has an attached topper that is in the shape of an orange fruit with a face that has a whimsical expression and the red marker has a topper that is in the shape of an apple fruit with a face that has a whimsical expression. Each marker measures approximately 6¾” in length that includes the topper which measures approximately 1¼” in height. Customs has consistently held that when a pencil combined with a topper is imported, the combined article is classified as the pencil. Likewise, it is the opinion of this office that when a porous tipped marker is imported with a topper, the combined article is correctly classified as the marker. The applicable subheading for Item# 15112 and Item# 15114 will be 9608.20.000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for felt tipped and other porous-tipped pens and markers. The duty rate 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/. You have also requested a ruling for pencils and pens with toppers, further identified as Item# 15110. Samples of these items are necessary in order to issue a ruling. When samples are available, you may wish to consider resubmission of your request with a sample of the pen with topper and a sample of the pencil with topper. 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, Thomas J. Russo Director National Commodity Specialist Division