The tariff classification of a stylus pen from Singapore

NY B82428 February 21, 1997 CLA-2-84:RR:NC:1:110 B82428 CATEGORY: Classification TARIFF NO.: 8473.50.9000 Mr. Todd Rowley Emery Worldwide 2015 South 4130 West Salt Lake City, UT 84104 RE: The tariff classification of a stylus pen from Singapore Dear Mr. Rowley: In your letter dated February 7, 1997, on behalf of U.S. Robotics, you requested a tariff classification ruling. The merchandise under consideration involves a stylus pen that is a plastic pen-looking object that is used to write on the screen of a PILOT electronic pocket organizer. The pen contains no electronics and is used simply by applying pressure to the LCD screen allowing the screen to accept the users push commands or handwriting. The pen is approximately 4.25 inches in length, and a 1/4 of an inch in diameter. The pen has a plastic pointed edge at one end, but would not meet the definition of a writing instrument as per Heading 9608 to the HTS. Although this pen will be imported for the PILOT pocket organizer exclusively, it has other applications such as personal digital assistants, laptop computers, and electronic dictionaries. Noting the Explanatory Notes to Heading 8473, this device would meet the definition of an "accessory". The applicable subheading for the stylus pen will be 8473.50.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts and accessories equally suitable for use with machines of two or more of the headings 8469 to 8472. 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 Art Brodbeck at 212-466-5490. Sincerely, Robert B. Swierupski Chief, Metals & Machinery Branch National Commodity Specialist Division