United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2005 NY Rulings > NY L84055 - NY L84112 > NY L84109

Previous Ruling Next Ruling
NY L84109

April 20, 2005

CLA-2-96:RR:NC:2:224 L84109


TARIFF NO.: 9608.20.0000

Mr. Donald S. Stein
Greenberg Traurig, LLP
800 Connecticut Avenue, NW
Suite 500
Washington, DC 20006

RE: The tariff classification of a DUO™ Writing Instrument from Mexico

Dear Mr. Stein:

In your letter dated April 12, 2005, you requested a tariff classification ruling, on behalf of BIC USA Inc., your client.

You submitted descriptive literature and a product sample with your request. The subject merchandise is described as a BIC DUO™. The product consists of the following components: a ball point pen and a felt tipped highlighter. The item is actually a combination ball point pen and porous-tipped highlighter on the same end of the instrument. There is a patent-pending retractable mechanism that enables the felt tipped marker (highlighter) to retract into the instrument when not in use, leaving only the ball point pen extended for use. The sample will be returned, as requested by your office.

The item is considered a composite good for tariff purposes. No one heading in the tariff schedule covers these components in combination; GRI 1 cannot be used as a basis of classification. GRI 3 provides for goods that are, prima facie, classifiable in two or more headings. GRI 3 (b) provides that mixtures, composite goods consisting of different materials or made up of different 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 (b), they are classified in the heading/subheading of the tariff that occurs last in numerical order among those that equally merit consideration.

Noting GRI-3 (c), the heading/subheading that occurs last in numerical order among those that equally merit consideration would dictate the classification of the item. The heading/subheading for porous-tipped markers occurs last in numerical order in the HTS among those that equally merit consideration. Therefore, the applicable subheading for the BIC DUO™, will be 9608.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating styli; propelling or sliding pencils (for example mechanical pencils); pen-holders, pencil-holders and similar holders: felt tipped and other porous-tipped pens and markers. The rate of duty will be 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

Previous Ruling Next Ruling

See also: