CBP Ruling N258348 — The tariff classification of a combination pen/highlighter from China

Tariff classification

Headings: 9609

GRI rules applied: GRI 3

Product description

The item is a multifunction writing instrument which features a retractable ball point pen at one end and a gel wax highlighter at the other end. The ball point pen retracts by turning the barrel of the instrument and the gel wax highlighter is covered by a plastic cap. The item is considered a composite good. GRI 3 (b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. Since neither the ball point pen nor the gel wax highlighter imparts the item’s essential character, GRI 3 (b) is not applicable. GRI 3 (c) provides that when goods cannot be classified by reference to GRI 3 (b), they are classified in the heading that occurs last in numerical order among those which equally merit consideration. In this instance, noting GRI 3 (c), the classification of the gel highlighter occurs last in numerical order and the item will be classified as such.

CBP rationale

The applicable subheading for the combination ball point pen and gel wax highlighter will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Pencils…crayons…pastels…: Other: Other.

Full text

N258348 November 5, 2014 CLA-2-96:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9609.90.8000 Mr. Nicholas D’Andrea Mallory Alexander International Logistics LLC 777 Sunrise Highway Lynbrook, New York 11563 RE: The tariff classification of a combination pen/highlighter from China Dear Mr. D’Andrea: In your letter dated October 14, 2014, you requested a tariff classification ruling on behalf of your client Bic Graphic USA. A sample of a combination pen/highlighter was received with your inquiry. The item is a multifunction writing instrument which features a retractable ball point pen at one end and a gel wax highlighter at the other end. The ball point pen retracts by turning the barrel of the instrument and the gel wax highlighter is covered by a plastic cap. The item is considered a composite good. GRI 3 (b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. Since neither the ball point pen nor the gel wax highlighter imparts the item’s essential character, GRI 3 (b) is not applicable. GRI 3 (c) provides that when goods cannot be classified by reference to GRI 3 (b), they are classified in the heading that occurs last in numerical order among those which equally merit consideration. In this instance, noting GRI 3 (c), the classification of the gel highlighter occurs last in numerical order and the item will be classified as such. The applicable subheading for the combination ball point pen and gel wax highlighter will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Pencils…crayons…pastels…: Other: Other.” The rate of duty will be Free. 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 James Forkan at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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