The tariff classification of two ball point pens and a letter opener from China

N187157 October 26, 2011 CLA-2-96:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 9608.10.0000 Ms. Tina Immormino Global Services of Nevada Inc. 1607 Guilford Drive Henderson, NV 89014 RE: The tariff classification of two ball point pens and a letter opener from China Dear Ms. Immormino: In your letter dated October 3, 2011, on behalf of Team Sports America, you requested a tariff classification ruling. The submitted illustration depicts an item that is identified as a Gift Pen Set. The item is further described as being “comprised of a Ball Point Pen, a Roller Ball Pen and a metal Letter Opener. It is imported in a box which is made of tin and wrapped in polyurethane (PU) plastic material that has a faux leather appearance. There are three depressions within the box that respectively hold the three aforementioned articles. The Gift Pen Set is considered to be "goods put up in sets for retail sale" within the meaning of General Rule of Interpretation (GRI) 3 and each set is classifiable under a single tariff provision. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized Tariff Schedule of the United States (HTSUS) and are generally indicative of the proper interpretation of these headings.EN VII to GRI 3(b), states that in "all these cases the goods are to be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable." However, the term "essential character" is not defined within the HTSUS, GRI’s or ENs. EN VIII to GRI 3(b) gives guidance, stating that "the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.” Roller ball pens are pens which use ball point writing mechanisms with water-based liquid or gelled ink, as opposed to the oil-based viscous inks found in articles generally described as ball point pens. Nevertheless, roller ball pens are correctly classified as ball point pens, based on the method by which this type of pen delivers ink to the surface on which it will leave its mark. Therefore, it is the opinion of this office that the two ball point pens provide this item with the essential character, within the meaning of GRI 3(b). The applicable subheading for the Gift Pen Set 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