The tariff classification of 2 Blendy Pens™ Activity Sets from China

NY M87082 October 18, 2006 CLA-2-96:RR:NC:2:224 M87082 CATEGORY: Classification TARIFF NO.: 9608.20.0000 Mr. Pete Mento Expeditors Tradewin, LLC 1015 Third Street, 12th Floor Seattle, WA 981042 RE: The tariff classification of 2 Blendy Pens™ Activity Sets from China Dear Mr. Mento: In your letter dated September 27, 2006, you requested a tariff classification ruling, on behalf of your client, Color Loco, LLC. You are requesting the tariff classification on two items that are described as Blendy Pens™ Activity Sets. There are no style numbers designated for these products. The contents of the first activity set are as follows: 24 pens that are actually felt tipped markers, 12 fusion chambers or barrels that hold 2 felt tipped markers together, 30 hidden reveal posters, 2 sticker sheets, and 2 sticker backgrounds. The contents of the second activity set are exactly the same as the first with the inclusion of a textile storage belt for the pens. The samples will be returned, as requested by your office. Each of the two items 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. In your ruling request, it was suggested by your office that the proper classification should be in Chapter 48 of the HTSUS. However, it is the decision of this office that the essential character of each set is not imparted to the set by the paper portion of the set. Noting GRI-3 (b), the component that imparts the essential character to each set would dictate the classification of the set. The Blendy Pen™ portion of each of the activity sets is the component that imparts the essential character to each of these particular sets. Therefore, the applicable subheading for the 2 Blendy Pens™ Activity Sets, the set without the storage belt and the set with the storage belt, will be 9608.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for felt tipped and other porous-tipped pens and markers. The rate of duty will be 4% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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