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NY J89272

September 25, 2003

CLA-2-96:RR:NC:2:224 J89272


TARIFF NO.: 9608.10.0000

Ms. Melissa Mirt
Office Max, Inc.
International Logistics Department
3605 Warrensville Center Road
Shaker Heights, Ohio 44122

RE: The tariff classification of a pen and clock in a wood stand from China

Dear Ms. Mirt:

In your letter dated September 18, 2003, you requested a tariff classification ruling.

You are requesting the tariff classification on an item that is described as a ballpoint pen and clock combination on a wood stand, item 62403879. The pen has a wooden exterior and the analog clock is encased in a wooden stand that is a pen- holder for the ballpoint pen. You have not requested the return of your sample.

The subject merchandise is made up of three components: a clock, a wood pen stand and a ballpoint pen. No one heading in the tariff schedule covers all these components in combination; GRI 1 cannot be used as a basis for classification. GRI 3 (b) provides that mixtures, composite goods consisting of different materials or components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. GRI 3 (c) provides that when goods cannot be classified by reference to GRI 3 (a) or GRI 3 (b), they are classified in the heading that occurs last in numerical order among those which equally merit consideration. With this composite good, no single component imparts the essential character to the item. The heading for ballpoint pens appears last in numerical order among the competing headings (9105.91.40, 4420.90.80 and 9608.10.00) which equally merit consideration. Therefore the product is classifiable in Chapter 96 of the HTS as ball point pens, in accordance with GRI 3 (c).

The applicable subheading for the ballpoint pen and clock in a wood stand, style 62403879, 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 %.

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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