The tariff classification of a Flashing Liquid Pen from China

N004078 December 14, 2006 CLA-2-96:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9608.10.0000 Mr. Azhar Ayub Twinklers Limited 122 Granville Road London NW2 2LD United Kingdom RE: The tariff classification of a Flashing Liquid Pen from China Dear Mr. Ayub: In your letter dated November 13, 2006, you requested a tariff classification ruling. You are requesting the tariff classification on a product that is described as a Flashing Liquid Pen, item # P-62. The pen is a functional ball point pen with a clear plastic barrel with different shapes, characters, treated water, and a LED inside. The applicable subheading for the Flashing Liquid Pen, item # P-62, 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%. 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