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NY L84577

May 11, 2005

CLA-2-96:RR:NC:2:224 L84577


TARIFF NO.: 9608.10.0000

Ms. Joann Mosqueda
JA-RU Inc.
4030 Phillips Highway
Jacksonville, FL 32207

RE: The tariff classification of a Wing Writer Pen with Stand from China

Dear Ms. Mosqueda:

In your letter dated April 26, 2005, you requested a tariff classification ruling.

You submitted a product sample with your request. The subject merchandise is a Wing Writer Pen with Stand. The designated style number for the item is # 4420. The item consists of the following: a ball point pen, a plastic eagle that attaches to the top of the pen, and a plastic stand for the pen that will be packaged and sold together.

The item is considered a set 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. The pen portion of the Wing Writer ball point pen set is the component that imparts the essential character to the set.

The applicable subheading for the Wing Writer Pen with Stand Set, style 4420, will be 9608.10.0000, 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 pensparts (including caps and clips) of the foregoing articles, other than those of heading 9609: ball point pens. The rate of duty will be 0.8ยข 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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