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NY J83601

April 25, 2003

CLA-2-96:RR:NC:2:224 J83601


TARIFF NO.: 9608.10.0000

Ms. Kim Lightle
Advance Watch Company Ltd.
25800 Sherwood
Warren, MI 48091

RE: The tariff classification of a toy game pen from China.

Dear Ms. Lightle:

In your letter dated March 24, 2003, you requested a tariff classification ruling.

You are requesting the tariff classification on an item that is described as a Toy Game Pen (Bop-It). The item is a combination pen/game; the game is activated by pulling on the blue grip then pushing the Bop It button on the pen. By twisting and pulling you can reach 25 consecutive game commands. The player can compete to the beat, however the item also functions as a working pen.

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. 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 classified in the heading that occurs last in numerical order among those which equally merit consideration.

The Toy Game Pen (Bop-It) is considered a composite good for tariff classification purposes. No single component imparts the essential character, so the set will be classified in accordance with GRI 3 (c). The heading for pens appears last in numerical order among the competing headings which equally merit consideration.

The applicable subheading for the Toy Game Pen (Bop-It), will be 9608.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for ball point pens. The rate of duty will be 0.8 ยข each + 5.4 % 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 Tom McKenna at 646-733-3025.


Robert B. Swierupski

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