The tariff classification of a 2 in 1 Pen and Fan from China

NY L88957 November 30, 2005 CLA-2-96:RR:NC:2:224 L88957 CATEGORY: Classification TARIFF NO.: 9608.10.0000 Mr. Joseph Stinson Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a 2 in 1 Pen and Fan from China Dear Mr. Stinson: In your letter dated November 2, 2005, you requested a tariff classification ruling. You are requesting the tariff classification on an item that is identified as a 2 in 1 Pen and Fan, item number 943420. The product is a combination ball point pen and miniature fan on the end of the pen. The fan’s blades are constructed of foam for the sake of safety, and the fan portion requires batteries to operate. The pen is a fully functioning ball point pen. The sample will be returned, as requested by your office. The item is considered a composite good 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/composite good. The heading/subheading for the ball point pen portion of the product occurs last in numerical order in the HTS among those that equally merit consideration. Therefore, the applicable subheading for the 2 in 1 Pen and Fan, item 943420, will be 9608.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for ball point pens. The rate of duty will be 0.8¢ each + 5.4% 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