United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1998 NY Rulings > NY 885105 - NY 885336 > NY 885120

Previous Ruling Next Ruling
NY 885120

May 12, 1993

CLA-2-32:S:N:N7:236 885120


TARIFF NO.: 3215.90.5000

Mr. J.R. Frans Versluis
Netherlands Chamber of Commerce
One Rockefeller Plaza, 11th floor
New York, NY 10020

RE: The tariff classification of Combiclip Ink System from the Netherlands.

Dear Mr. Versluis:

In your letter dated April 13, 1993, on behalf of your client, Combiclip Europe B.V., you requested a tariff classification ruling.

The prospective import is a Combiclip Ink System for the prevention of the theft of clothes. The system is composed of a plastic capsule which is approximately 1 inch diameter by 3/8 inch thick. It is filled with red ink. The ink capsule is attached with a steel pin to clothing or other items in department stores. If unauthorized persons in store try to remove the pin the ink will start to leak on the clothing. This is meant as a deterrent against theft of clothes.

There is no eo nomine provision for this item. As a result we are applying GRI 3 (b) to determine the essential character. Note the following costs:

Ink 34 cents
Plastic 13 cents
Steel Pin 1 cents other less 1 cents

Based on value and use, it is our opinion that the ink conveys the essential character of the product.

The applicable subheading for the Combiclip Ink System will be 3215.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ink. The duty rate will be 1.8 percent 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

Previous Ruling Next Ruling

See also: