CBP Ruling N241627 — The tariff classification of a silicone pad and ballpoint pen set from China

Tariff classification

Headings: 3926

GRI rules applied: GRI 3(b)

Product description

Style 927553 is marketed as an erasable silicone memo pad and pen. The silicone pad measures approximately 3” (L) x 3” (W) x .25” (D) and has multiple functions. It is molded to incorporate a circular projection with interior grooves that acts as a holder for a pen. The soft silicone material of the base functions as an erasable writing surface. The surface can be written on, wiped clean with an eraser or cloth, and reused. The set includes a 3 ¾ inch ballpoint pen. The printed instructions indicate that the erasable surface also works with gel pens, dry erase markers and wet erase markers. Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). The Explanatory Notes, which constitute the official interpretation of the HTSUS at the international level, state in Note (X) to GRI Rule 3 (b) that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. This office considers the silicone pen holder/memo pad with pen to be a set for tariff classification purposes, with the essential character imparted by the silicone pad.

CBP rationale

The applicable subheading for the silicone pad/ballpoint pen set, style 927553, will be 3926.10.0000, HTSUS, which provides for other articles of plastics…office or school supplies.

Full text

N241627 June 4, 2013 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Ms. Jeanette Arciero Barthco International, div of OHL One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a silicone pad and ballpoint pen set from China Dear Ms. Arciero: In your letter dated May 3, 2013, you requested a tariff classification ruling. A sample was provided with your letter and will be returned to you as requested. Style 927553 is marketed as an erasable silicone memo pad and pen. The silicone pad measures approximately 3” (L) x 3” (W) x .25” (D) and has multiple functions. It is molded to incorporate a circular projection with interior grooves that acts as a holder for a pen. The soft silicone material of the base functions as an erasable writing surface. The surface can be written on, wiped clean with an eraser or cloth, and reused. The set includes a 3 ¾ inch ballpoint pen. The printed instructions indicate that the erasable surface also works with gel pens, dry erase markers and wet erase markers. Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). The Explanatory Notes, which constitute the official interpretation of the HTSUS at the international level, state in Note (X) to GRI Rule 3 (b) that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. This office considers the silicone pen holder/memo pad with pen to be a set for tariff classification purposes, with the essential character imparted by the silicone pad. The applicable subheading for the silicone pad/ballpoint pen set, style 927553, will be 3926.10.0000, HTSUS, which provides for other articles of plastics…office or school supplies. The rate of duty will be 5.3 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 Joan Mazzola at (646) 733-3023. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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