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NY K82973

February 25, 2004
CLA-2-96:RR:NC:2:224 K82973


TARIFF NO.: 9608.10.0000

Mr. Jay Landman
PromoGems, LLC
316 Lawrence Avenue
Lakewood, NJ 08701

RE: The tariff classification of prayer scroll pens from Germany

Dear Mr. Landman:

In your letter dated January 26, 2004, you requested a tariff classification ruling.

You are requesting the tariff classification on prayer scroll pens. The product is a fully functional ball point pen that contains a prayer scroll that may be pulled out from the side of the pen when needed. You have not requested the return of your sample.

The prayer scroll pen (no style number shown) is a composite good made up of two components which perform equally important functions. Therefore, GRI 1 cannot be used as the basis for classification. GRI 3 (c) provides that when the essential character of a product cannot be determined, the product shall be classified under the heading that occurs last in numerical order in the tariff, among those which merit equal consideration. The competing headings for the prayer scroll pens are 9608, HTS, which provides for the ball point pens and 4911, HTS, which provides for the prayer scrolls. The prayer scroll pens are composite goods and are classified, on the basis of GRI 3 (c), in Chapter 96 of the HTS.

The applicable subheading for the prayer scroll pens, 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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