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 > 2006 NY Rulings > NY M83601 - NY M83652 > NY M83647

Previous Ruling Next Ruling
NY M83647




June 22, 2006

CLA-2-96:RR:NC:SP:224 M83647

CATEGORY: CLASSIFICATION

TARIFF NO.: 9608.10.0000

Mr. Troy D. Crago
Atico International USA, Inc.
501 South Andrews Avenue
Ft. Lauderdale, FL 33301

RE: The tariff classification of the “Golf Pen Holder Set” from China.

Dear Mr. Crago:

In your letter dated May 19, 2006, you requested a tariff classification ruling.

A sample was provided with your letter. The Golf Pen Holder Set (Item Number C029ZA00475) consists of three ballpoint pens shaped like golf clubs, a plastic penholder shaped like a golf bag, and a metal stand with wheels. These items are packaged together for retail sale. As you requested, the sample will be returned.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration.

The Golf Pen Holder Set is considered to be a set for tariff classification purposes. No single article of the set imparts the essential character, so the set will be classified in accordance with GRI 3(c). In this set, the ballpoint pens, bag and stand all merit equal consideration in determining the essential character. The heading that appears last in numerical order among the three competing headings that equally merit consideration is the heading that covers the ballpoint pens.

The applicable subheading for the Golf Pen Holder Set will be 9608.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for ball point pens. The rate of duty will be 0.8¢ each + 5.4% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Thomas McKenna at 646-733-3025.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: