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NY J87365

July 29, 2003

CLA-2-96:RR:NC:2:224 J87365


TARIFF NO.: 9608.10.0000

Ms. Jodi C. Latner
Livingston Int’l Trade Services Inc
Gateway Executive Park
3556 Lakeshore Rd, Suite 200
Buffalo, NY 14219

RE: The tariff classification of the Desk Pens/ Keepsake Boxes from China

Dear Ms. Latner:

In your letter dated July 11, 2003, you requested a tariff classification ruling, on behalf of Weddingstar Inc., your client.

You are requesting the tariff classification on an item that is described as a Desk Pen/ Keepsake Box. You will be importing 3 different styles: #’s 1679 (submitted style), 8543 and 8544. The item consists of a poly-resin base that has a hole drilled into it to hold the metal base for the metal ball point pen. Various bows, ribbons, appliques and fabric flowers are glued onto the base to make the finished article. Photographs of styles 8543 and 8544 were submitted, in lieu of samples.

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 Desk Pen/ Keepsake Box in all 3 styles is considered a composite good for tariff classification purposes. No single component imparts the essential character to the item, so the merchandise will be classified in accordance with GRI 3 (c). The heading for ball point pens appears last in numerical order among the competing headings which equally merit consideration, therefore the product will be classified in Chapter 96 of the HTS as a ball point pen.

The applicable subheading for the Desk Pen/ Keepsake Box, styles 1679, 8543 and 8544, 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 ¢ 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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