The tariff classification of a mechanical pen tank from Japan.

N003065 November 15, 2006 CLA-2-96:RR:NC:N2:233 CATEGORY: Classification TARIFF NO.: 9603.30.2000; 9603.30.4000; 9603.30.6000 Ms. Sara M. Hachmann Access Business Group International LLC 7575 Fulton Street East Ada, MI 49355 RE: The tariff classification of a mechanical pen tank from Japan. Dear Ms. Hachmann: In your letter dated October 27, 2006, you requested a tariff classification ruling. You have requested the tariff classification of two styles of a mechanical pen tank composed of a plastic tube with a cosmetic applicator brush attached and an aluminum overcap and tail cap. SKU No. PTP1910 is colored pearl-mauve; SKU No. PTP1911 is colored pearl-gold. The tanks will be imported empty and filled with cosmetic product in the U.S. You have submitted a sample of SKU PTP1911 which is being returned as requested. The subject mechanical pen tank is composed of different components and is considered a composite good. Regarding the essential character of the mechanical pen tank, the Explanatory Notes to GRI 3 (b) (VIII) state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character to the composite good. In this case, the cosmetic applicator brush imparts the essential character to the good.       The applicable subheading for the mechanical pen tank, if valued not over 5 cents each, will be 9603.30.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Artists’ brushes, writing brushes and similar brushes for the application of cosmetics: Valued not over 5 cents each.” The rate of duty will be 2.6% ad valorem. The applicable subheading for the mechanical pen tank, if valued over 5 cents each but not over 10 cents each, will be 9603.30.4000, HTSUS, which provides for “Artists’ brushes, writing brushes and similar brushes for the application of cosmetics: Valued over 5 cents each but not over 10 cents each.” The rate of duty will be Free. The applicable subheading for the mechanical pen tank, if valued over 10 cents each, will be 9603.30.6000, HTSUS, which provides for “Artists’ brushes, writing brushes and similar brushes for the application of cosmetics: Valued over 10 cents each.” The rate of duty will be Free. 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division