The tariff classification of a BTS Pencil Combo Pack from China

NY L83682 April 11, 2005 CLA-2-96:RR:NC:2:224 L83682 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 Pencil Combo Pack from China Dear Mr. Stinson: In your letter dated March 25, 2005, you requested a tariff classification ruling. You submitted descriptive literature and a product sample with your request. The subject merchandise is described as a BTS Pencil Combo Pack, style # 940199. The product consists of the following components: 4 clutch lead pencils, 1 rubber eraser, and 6 lead refill pieces. The mechanical pencils are commonly known as clutch pencils because the lead in the pencils is “clutched” by metal prongs or claws as opposed to “twist” pencils that contain a ball-screw mechanism that extends and retracts the lead when the pencil is twisted. The clutch pencils are propelling pencils with a button action. The sample will be returned, as requested by your office. The item is 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. Noting GRI-3 (b), the component that gives the BTS Pencil Combo Pack (style number 940199) its essential character would dictate the classification of the item. The mechanical clutch pencils of the item would exemplify the essential character. Therefore, the applicable subheading for the BTS Pencil Combo Pack, item 940199, will be 9608.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating styli; propelling or sliding pencils (for example mechanical pencils); pen-holders, pencil-holders and similar holders…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