The tariff classification of “bracelet pen” from China.

N165475 May 31, 2011 CLA-2-71:OT:RR:NC:4:433 CATEGORY: Classification TARIFF NO.: 7117.90.7500 Peter SalvatoImport Commodity Group, Ltd. Customhouse Brokers & Forwarders 500 Merrick Road Lynbrook, NY 11563 RE: The tariff classification of “bracelet pen” from China. Dear Mr. Salvato: In your letter dated May 09, 2011 you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. A sample was submitted of a bracelet pen, identified with style/part # PNBRMBTMNY. The bracelet is made of round flexible Polyvinyl chloride (PVC). The width of the bracelet is three-eighths of an inch and the length is eight and a half inches. At one end of the bracelet is a ball point pen with a small ink cartridge forming part of the closure of the bracelet, while at the other end of the bracelet is a hollow metal joint forming a receptacle into which the pen goes into, thus enabling the bracelet to close. The ink cartridge is not refillable. Attached to the bracelet is a charm (that can be removed), made from PVC, of the Disney character Mickey Mouse. Under the General Rules of Interpretation (GRIs) to the Harmonized Tariff Schedule of the United States (HTSUS), specifically at GRI 3(b), the bracelet pen is composed of different components (the bracelet is primarily of PVC and the pen is of metal with an ink cartridge) and is therefore considered a composite good. Composite goods under GRI 3 (b) will be classified as if consisting of the material or component which gives them their essential character, insofar as this criterion is applicable. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of that material or component which imparts the essential character to the composite good. The Explanatory Notes (ENs) to the HTSUS, at GRI 3(b) (VIII), state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. In regards to the bracelet pen, the ball point pen is more of a novelty item as the flexible pen is difficult to control, the ink cartridge is too small to make the pen useful over an extended period of time, and the ink cannot be refilled. Accordingly, based on the physical attributes and appearance of the bracelet pen, it is our opinion that the item is of the class or kind of good falling under the provision for imitation jewelry, and therefore, the essential character of the bracelet is imparted by the PVC. The applicable subheading for the bracelet pen, will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Of plastics.” The rate of duty will be free. 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 Neil H. Levy at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division