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NY 882409

February 9, 1993

CLA-2-82:S:N:N3:115 882409


TARIFF NO.: 8205.59.5560

Ms. Patricia Hainline
James J. Boyle & Co.
Air & Ocean Services
7505 N.E. Ambassador Pl., Suite B
Portland, OR 97220

RE: The tariff classification of stylus pens from Japan.

Dear Ms. Hainline:

In your letter dated January 28, 1993, you requested a tariff classification ruling, on behalf of your client, Pilot Corporation of America, Trumbull, CT.

The subject items are referred to as stylus pens. The stylus is composed of a plastic body and a metal magnetic tip. The pen is used for writing on a magnetized presentation board. Writing on the board is accomplished by performing writing strokes. The result is that the magnetized particles within the board are pulled together and form the letters. The stylus pen is intended to be used in various settings such as hospitals, corporation board rooms, etc., where dust from the chalk is found to be unhealthy or undesirable.

Your merchandise is considered composite goods, consisting of different materials or made up of different components. This item shall be classified as if it consisted of the material or component which gives it its essential character. In this instance, the metal magnetic tip imparts the essential character.

The applicable subheading for the stylus pens will be 8205.59.5560, Harmonized Tariff Schedule of the United States (HTS), which provides for other handtools not elsewhere specified or included; base metal parts thereof... of iron or steel: other. The duty rate will be 5.3% ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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