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NY L85808

July 1, 2005

CLA-2-96:RR:NC:2:224 L85808


TARIFF NO.: 9608.99.6000

Mr. Kevin Maher
CAir Customhouse Brokers
181 South Franklin Avenue
Valley Stream, NY 11581

RE: The tariff classification of a Scrap Fabulous Squiggle Writer from China

Dear Mr. Maher:

In your letter dated June 20, 2005, you requested a tariff classification ruling, on behalf of Roseart Industries, your client.

You are requesting the tariff classification on a product that is described as a Scrap Fabulous Squiggle Writer, item #5814. The product, which is battery-operated, consists of a plastic Squiggle Writer and 3 miniature ball point pens that fit into the plastic holder (the Squiggle Writer); the product is packaged and sold in a blister pack. The item will be marketed as a tool for creating designs in scrapbooks and albums. The sample will be returned, as requested by your office.

The Scrap Fabulous Squiggle Writer, item #5814, will be sold and marketed as a set, and the product will also be 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.

Noting GRI-3 (b), the component that gives the set its essential character would dictate the classification of the set. The plastic penholder portion of this particular set exemplifies the essential character. Therefore, the applicable subheading for the Scrap Fabulous Squiggle Writer, item number 5814, will be 9608.99.6000, Harmonized Tariff Schedule of the United States (HTS), which provides forpen-holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609: other: other. The rate of duty will be free.

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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