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NY R01954

May 23, 2005

CLA-2-96:RR:NC:2:224 R01954


TARIFF NO.: 9608.20.0000

Ms. Wanda Habrial
Binney & Smith, Inc.
1100 Church Lane
Easton, PA 18043

RE: The tariff classification of a marker set from China

Dear Ms. Habrial:

In your letter dated May 9, 2005, you requested a tariff classification ruling.

You are requesting the tariff classification on a product that is described as a marker set; no item number has been indicated for this item. The product is comprised of a vinyl tri-fold pouch, 13 felt tipped markers, and a pad of paper. The 13 markers include 6 shrink wrapped Pip Squeaks and 7 shrink wrapped mini Pip Squeaks. Illustrations were included, instead of samples.

The marker set, no style number shown, is made up of three components. No one heading in the tariff schedule covers these components in combination; GRI 1 cannot be used as a basis for 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 instant article is considered a set for tariff purposes; the felt tipped markers impart the essential character to the set.

The applicable subheading for the marker set, no style number shown, 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 penspen holders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609: 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

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