The tariff classification of a BTS Mechanical Pencils Set from China

NY K83536 March 5, 2004 CLA-2-96:RR:NC:2:224 K83536 CATEGORY: Classification TARIFF NO.: 9608.40.8000 Mr. Joseph Stinson Liss Global, Inc 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a BTS Mechanical Pencils Set from China Dear Mr. Stinson: In your letter dated January 30, 2004, you requested a tariff classification ruling. You are requesting the tariff classification on an item that is described as a BTS Mechanical Pencils Set comprised of 4 mechanical pencils, 1 box of pencil lead, and a neon color eraser packaged and sold as a unit. Your samples will be returned, as requested. The item, a BTS Mechanical Pencils Set, item # 935580, is made up of three components: four mechanical clutch pencils, one box of pencil lead, and a neon color eraser. No one heading in the tariff schedule covers both these components in combination; GRI 1 cannot be used as a basis for classification. GRI 3 (b) provides that mixtures, composite goods consisting of different materials or 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, 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. This office considers the BTS Mechanical Pencils Kit to be a set with the essential character imparted by the mechanical pencil portion of the item. The entire item will be classified in Chapter 96 of the HTS, in accordance with GRI 3 (b). The applicable subheading for the BTS Mechanical Pencils Set, item number 935580, will be 9608.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for propelling or sliding pencils (for example, mechanical pencils): other. 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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division