The tariff classification of four roller pens with a plastic pouch from China

N196216 January 5, 2012 CLA-2-96:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 9608.10.0000 Mr. Nicholas D’Andrea Mallory Alexander International Logistics 777 Sunrise Highway Lynbrook, NY 11563 RE: The tariff classification of four roller pens with a plastic pouch from China Dear Mr. D’Andrea: In your letter dated December 2, 2011, on behalf of Bic Graphic USA, you requested a tariff classification ruling, The submitted sample is identified as four roller pens with a clear polyvinyl chloride (PVC) plastic pouch. The four roller pens are of the colors purple, green, blue and orange, respectively, and each has a ball point writing tip. The pouch is specifically sized to hold four pens. At the time of importation, the pens will not be packed in the plastic pouch but will be imported and entered together. Each shipping carton will contain four inner cartons, that, in turn, will each contain 200 pens and two inner cartons that will each, in turn, contain 100 plastic pouches. Therefore, each outer carton will contain 800 pens and 200 plastic pouches, always at a 4 x 1 ratio. There will be no other scenario in which the pens and pouches will be shipped. There will be no extra pens or pouches included in any of the outer cartons. The reason that the pens are not packed in the plastic pouches at the time of importation is due solely to the fact that the pens will undergo an imprinting process at the Bic Graphic facility after importation. Therefore, if the pens were packed in the pouches, the pouches would each have to be opened and the pens would have to be removed in order to perform the printing action. You have suggested that the four roller pens with the plastic pouch are correctly classified in subheading 9608.10.0000 and we agree with your suggestion. As you requested, the sample will be returned to you. The applicable subheading for the four roller pens with the plastic pouch 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, Thomas J. Russo Director National Commodity Specialist Division