The tariff classification of a Lego gel-ink ball point pen from China.

N309776 March 4, 2020 CLA-2-96:OT:RR:NC:N4:462 CATEGORY: Classification TARIFF NO.: 9608.10.0000; 9903.88.15 Ms. Carrie VanderhoffSantoki, LLC.1100 N. Opdyke Rd. Suite 200 Auburn Hills, MI 48326 RE: The tariff classification of a Lego gel-ink ball point pen from China. Dear Ms. Vanderhoff: In your letter dated February 12, 2020, you requested a tariff classification ruling. A sample and description were provided. The sample will be returned in accordance with your request. The item, identified as: a “Lego brick toy gel pen,” is a gel-ink ball point pen with a Lego brick molded on to the side of the plastic pen casing. You have indicated that this pen will be imported under the following item numbers: 52650, 52651, 52652, 52653, 52654, 52655, 52656, 52657, 52658, 52659, 52660, and 52661, which are all identical except for the color. You propose classification in subheading 9503, as toys. However, this item is not classifiable in Chapter 95 since CBP does not consider drawing, pasting, writing, coloring or painting to have significant play value for classification purposes as a toy. Moreover, CBP does not classify the tools for drawing, pasting, writing, coloring or painting as toys since those tools are not designed to amuse. The applicable subheading for the “Lego brick toy gel pen” 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. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings, 9608.10.0000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheadings 9608.10.0000, HTSUS. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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 the World Wide Web at https://hts.usitc.gov/current. 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, please contact National Import Specialist Sandra Sary at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division