The tariff classification of a Blopen ® set from the Czech Republic and China.

NY I88922 December 9, 2002 CLA-2-96:RR:NC:2:224 I88922 CATEGORY: Classification TARIFF NO.: 9608.20.0000 Mr. Gary Brownworth Corbett International, Inc. Cargo Service Building 80 J.F.K. International Airport Jamaica, NY 11430 RE: The tariff classification of a Blopen ® set from the Czech Republic and China. Dear Mr. Brownworth: In your letter dated November 21, 2002, you requested a tariff classification ruling, on behalf of P & M Products USA, Inc., your client. You are requesting the tariff classification on an item that is described as a kit consisting of 3 Blopens ®, 10 stencil sheets, 10 envelopes, 10 cards and 10 sticker-seals. The product will be marketed for children for the purpose of coloring and creating their own Valentine’s Day cards. You have not requested the return of your sample. 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 re-packing. 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 classified in the heading that occurs last in numerical order among those which equally merit consideration. This office considers the merchandise, the Blopen ® kit, to be a set for tariff classification purposes. No single component imparts the essential character, so the set will be classified in accordance with GRI 3 (c). In this set, the heading for the three Blopens ® appears last in numerical order among the competing headings which equally merit consideration. The applicable subheading for the Blopen ® set will be 9608.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for felt tipped pens 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division