The tariff classification of a combination ballpoint pen, highlighter and stylus from China

N245678 September 17, 2013 CLA-2-96:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 9608.20.0000 Mr. Nicholas D’Andrea Mallory Alexander International Logistics (NY) LLC 777 Sunrise Highway Lynbrook, NY 11563 RE: The tariff classification of a combination ballpoint pen, highlighter and stylus from China Dear Mr. D’Andrea: In your letter dated August 26, 2013, on behalf of Bic Graphic USA, you requested a tariff classification ruling. The submitted sample is identified as a ballpoint pen/highlighter/stylus writing instrument, Item# 55727. The item has the appearance of a cylindrical writing instrument with a silver barrel and measures approximately 6” in length. It is comprised of a retractable ball point pen with a black ink cartridge at one end, a porous-tipped highlighter with green ink at the other end and a soft stylus on the cap. The ballpoint pen extends and retracts by turning the barrel and the cap in opposite directions. The highlighter is concealed under the cap and is only revealed when the cap is removed. The conductive pad stylus is designed to be used with touchscreen electronic devices such as tablets and smart phones. As you requested, the sample will be returned to you. The General Rules of Interpretation (GRI’s) govern the classification of goods in the tariff schedule. GRI 1 states, in part "…classification shall be determined according to the terms of the headings…" GRI 6 makes it clear that all of the General Rules of Interpretation also apply to the subheadings, when its states, in part "…the classification of goods in the subheadings of a heading shall be determined according…to the above rules, on the understanding that only subheadings at the same level are comparable." Item# 55727 is considered to be a composite good within the meaning GRI 3. GRI 3(a) states, in part, "…when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods…those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods." GRI 3(b) states, in part, "…composite goods…made up of different components…which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable." In the instant case, it is the opinion of this office that the stylus component of this item is subsidiary in relation to the other two components. However, it is also the opinion of this office that neither the ball point pen nor the porous felt tipped marker imparts the essential character of the whole. Both features of Item# 55727 have equal utility and, in fact, are usually sold separately as individual entities. Therefore, GRI 3(c) applies. Subheading 9608.10.0000 provides for ball point pens. Subheading 9608.20.0000 provides for felt tipped and other porous-tipped pens and markers. GRI 3(c) states "When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration." The applicable subheading for the Item# 55727 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 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/. 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, Myles B. Harmon Acting Director National Commodity Specialist Division