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NY M84911

July 14, 2006

CLA-2-96:RR:NC:2:224 M84911


TARIFF NO.: 9608.10.0000

Ms. Jodi C. Latner
Livingston Intl Trade Services, Inc.
258 Sonwil Drive
Buffalo, NY 14225

RE: The tariff classification of a Pen/Cell Phone Charm Set from Taiwan

Dear Ms. Latner:

In your letter dated July 6, 2006, you requested a tariff classification ruling, on behalf of Weddingstar Inc., your client.

You are requesting the tariff classification on an item that is identified as a Pen/Cell Phone Wrist Strap/Charm; no item number is designated for the product. The set includes the following components: a ball point pen that is decorated with Swarovski crystals, and a cell phone charm also embellished with Swarovski crystals. The items (the pen and the cell phone charm) will be sold and packaged for the bride to use on her wedding day. The sample will be returned, as requested by your office.

The item is sold and marketed as a set and it 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. 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 set. The heading/subheading for the ball point pen portion of the product occurs last in numerical order in the HTSUS among those that equally merit consideration. Therefore, the applicable subheading for the Pen/Cell Phone Charm Set, no style number shown, 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 0.8ยข 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 Tom McKenna at (646) 733-3025.


Robert B. Swierupski

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