The tariff classification of two ball point pens and a pen stand from China

N041175 November 6, 2008 CLA-2-96:OT:RR:NC:N2:222 CATEGORY: Classification TARIFF NO.: 9608.10.0000 James C. Alberdi A.J. Arango, Inc. 1516 E. 8th Avenue Tampa, FLA 33605 RE: The tariff classification of two ball point pens and a pen stand from China Dear Mr. Alberdi: In your letter dated September 30, 2008, on behalf of Dacasso, Inc., you requested a tariff classification ruling. The submitted sample is identified as a Leather Pen Stand W/2 Pens. This item consists of two ball point pens with metal barrels and a pen stand. The stand is made of wood and measures approximately 4-1/4 inches by 9-1/4 inches and stands ¾ of an inch in height. Attached to the top surface of the stand is a leather material that measures 2-1/4 inches by 7-1/2 inches. Two metal pen holders are attached to the leather material. The pen stand is burgundy in color, the leather material is black in color and the pen holders and pen barrels are gold in color. As you requested, the sample will be returned to you. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The pen stand serves the subsidiary role of supporting the pens when the pens are not in use and this is the sole function of the pen stand. The pens can obviously be used without the pen stand and, in fact, can only be used when removed from the pen holders that are attached to the pen stand. Therefore, it is the opinion of this office that the ball point pens provide this item with the essential character within the meaning of GRI 3(b). The applicable subheading for the Leather Pen Stand W/2 Pens 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/. You also submitted a sample of an item identified as a Library Set W/ Letter Opener & Scissors. We are returning the submitted sample. We need additional information in order to issue a ruling for this item. Please submit the information described below: Provide a complete composition breakdown of the scissors and a complete composition breakdown of the letter opener, stating the precise name of each metal of which each of these two articles is composed. (For example, iron, steel, stainless steel, aluminum, etc.) In addition, provide the weight of each metal of which each of these two articles is composed. State the value/cost of the scissors and the value/cost of the letter opener. If you decide to resubmit your request, please include the sample of the Library Set W/Letter Opener & Scissors and all of the materials we have returned to you, along with the information requested above and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section. 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