The tariff classification of a “Tattoo Pen Set” from China

N254204 June 20, 2014 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9608.10.0000 Mr. Long Vu Walgreen Co. 304 Wilmot Road MS #3163 Deerfield, IL 60015 RE: The tariff classification of a “Tattoo Pen Set” from China Dear Mr. Vu: In your letter dated June 3, 2014, you requested a tariff classification ruling. A sample of the “Tattoo Pen Set,” identified as Walgreens Item Code 350652, was received with your inquiry. This product comes in an assortment of two styles, “My Little Pony” and “Disney Princess.” Each set consists of 8 ball point tattoo pens in a variety of colors, 4 stencils made of PVC, and one sheet of 24 self-adhesive gem stickers each measuring approximately 3mm in diameter. There is also a “How to” instruction guide printed on the back of the package. The set is designed for use in writing or in creating temporary body tattoos or designs. The essential character of the set is imparted by the pens. The applicable subheading for the “Tattoo Pen Set” 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.  In your request, you suggested classification as a toy. However, CBP does not consider drawing, writing, coloring or painting to have significant “manipulative play value” for purposes of classification as a toy. Furthermore, CBP does not classify the tools for writing, coloring, drawing or painting as toys since those tools are not designed to amuse. Therefore, classification in Chapter 95 is not appropriate. 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/. Importations of this product may be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, trade name or copyright recorded with U.S. Customs and Border Protection. If you are an authorized importer of the product we recommend notifying your local CBP office prior to importation. 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 James Forkan at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division