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NY H84107

August 10, 2001

CLA-2-96:RR:NC:SP:221 H84107


TARIFF NO.: 9608.20.0000

Mr. Michael J. Baratta
Corbett International Inc.
Cargo Service Building 80
J.F.K. International Airport
Jamaica, NY 11430

RE: The tariff classification of the “Blo Pens Halloween Mask Kit” (Product Code JP922) from the United Kingdom.

Dear Mr. Baratta:

In your letter dated July 16, 2001, on behalf of P&M Products USA Inc., you requested a tariff classification ruling.

A sample was provided with your letter. The kit consists of three felt tipped blo pens, paper stencils, paper products, and an instruction book for making Halloween masks. You suggest classification in heading 9505, which provides for festive articles. Although the kit is used to make Halloween masks, the kit itself is not used on the holiday. Therefore, the kit is not classified in heading 9505. The kit will be classified as a set.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration in determining their classification. In this case, no single component imparts the essential character, and the set will be classified in accordance with GRI 3(c). The heading for the blo pens appears last.

The applicable subheading for the Blo Pens Halloween Mask Kit will be 9608.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for felt tipped pens and other porous-tipped pens and markers. The rate of duty will be 4 percent ad valorem.

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 Joan Mazzola at 212-637-7034.


Robert B. Swierupski

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