The tariff classification of a 4 in 1 Retractable Ball Point Pen, Pencil and Highlighter from China

N004005 December 14, 2006 CLA-2-96:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9608.10.0000 Mr. Carl A. Luther Staples, The Office Superstore, LLC 500 Staples Drive, 5th Floor West Framingham, MA 01702 RE: The tariff classification of a 4 in 1 Retractable Ball Point Pen, Pencil and Highlighter from China Dear Mr. Luther: In your letter dated November 22, 2006, you requested a tariff classification ruling. You submitted descriptive literature and a product sample with your request. The product is a multi-function pen, pencil and highlighter, item number 14474-US. The barrel is made entirely of plastic and encompasses two retractable ball point pen cartridges (red ink and black ink) and one retractable mechanical lead pencil. On the other end of the item is a stationary felt tipped highlighter. The sample will be returned, as requested by your office. The product is made up of several components as enumerated in the preceding paragraph. No one heading in the tariff schedule covers these components in combination; GRI 1 cannot be used as a basis for 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. The submitted merchandise is considered a composite good, and GRI 3 (b) will be employed as the basis for classification. The component that imparts the essential character to the product is the ball point pen portion of the item. The applicable subheading for the multi-function pen, pencil and highlighter, item number 14474-US, will be 9608.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for ball point pens. The rate of duty will be 0.8¢ each + 5.4%. 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