The tariff classification of porous-tipped highlighters with free ink reservoirs from China

N027962 June 6, 2008 CLA-2-96:OT:RR:E:NC:N2:222 CATEGORY: Classification TARIFF NO.: 9608.20.0000 Mr. Ryan N Rolla CRI2000, L.P. 2245 San Diego Ave. #223 San Diego, CA 92110 RE: The tariff classification of porous-tipped highlighters with free ink reservoirs from China Dear Mr. Rolla: In your letter dated May 8, 2008 you requested a tariff classification ruling. The submitted illustration depicts an item that is identified as Britewriter 25ct Liquid Highlighters. This item consists of 25 porous tipped markers in two different styles. Included in this item are 20 single tipped, single ink highlighters and 5 double tipped, dual ink highlighters. All highlighters in this item have free ink reservoirs, which are transparent, so that the ink is visible from the outside of the highlighter. As distinguished from the foam filled ink reservoirs that are more commonly used in highlighters and other porous-tipped markers, the free ink reservoirs that are used in all the highlighters of this item contain liquid ink that freely moves within the reservoir. All of the highlighters in this item feature porous felt-like tips, known as nibs, made of polyethylene. The barrel of each highlighter is made of polypropylene (PP) plastic material. The ink is delivered to the nib by a regulator that controls the flow of ink at a steady rate so that it won’t come out all at once. Each of the 20 single tipped highlighters has one color ink reservoir, one nib and one cap. Of these 20 highlighters, 6 are of yellow color, 4 are of orange color, 4 are of pink color, 2 are of green color, 2 are of light blue color and 2 are of dark blue color. Each of the 5 double tipped highlighters has two color ink reservoir, two nibs (one per end) and two caps (one per end). One end of each of these 5 highlighters is of yellow color. The other end of these 5 highlighters is one each of the following colors: orange, pink, green, dark blue and light blue. The applicable subheading for the Britewriter 25ct Liquid Highlighters 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 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