The tariff classification of a pen attached to two steel cords from Taiwan

N014556 August 16, 2007 CLA-2-96:RR:E:NC:N2:222 CATEGORY: Classification TARIFF NO.: 9608.10.0000 Mr. Curtis Victor Dall Wellspring 339 East Cottage Place York, PA 17403 RE: The tariff classification of a pen attached to two steel cords from Taiwan Dear Mr. Dall: In your letter dated July 18, 2007 you requested a tariff classification ruling. The submitted illustrations depict an item identified as a pen that has two metal cords attached to it. You have stated that “the ink cartridge is a standard parker refill cartridge” and you have explained by email that “the pen uses a ball point ink cartridge.” The submitted illustrations appear to depict a ball point pen. The pen has an aluminum barrel and an aluminum cap. The neck of the pen, in between the barrel and the ball point, is made of steel. The cap has a small magnet in the tip which attracts the steel neck of the pen when it is slid into the cap. The cap has two steel cords permanently affixed to it. Each of the cords has a small magnet affixed to one end. The magnets are intended to be joined together behind the user’s head. The cords are coated with rubber to protect the user’s neck. The pen “is designed for note takers on the go” The applicable subheading for the pen attached to two steel cords 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 cents each plus 5.4 percent 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 Gary Kalus at 646-733-3055. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division