The tariff classification of a combination ball point pen and stylus from Japan

N230135 September 6, 2012 CLA-2-96:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 9608.10.0000 Ms. Cheryl L. Chadwick BIC Corporation One BIC Way, Suite 1 Shelton, CT 06484-6299 RE: The tariff classification of a combination ball point pen and stylus from Japan Dear Ms. Chadwick: In your letter dated August 8, 2012, you requested a tariff classification ruling. The submitted illustration depicts an item that is identified as a combination retractable ball point pen with a conductive pad stylus at the end opposite the writing tip. This item is designed with a writing cartridge that is extended and retracted using a retraction button on the side of the barrel of the pen. The conductive pad stylus feature does not extend or retract and is located at the end opposite the writing tip. The conductive pad stylus is designed to be used with touch screen electronic devices such as computer monitors, tablets, and smart phones. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3(b). You have suggested that this item is correctly classified in subheading 9608.10.0000, based on the fact that the ball point pen component provides the item with the essential character and we agree. The applicable subheading for the combination retractable ball point pen and conductive pad stylus 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