The tariff classification of a novelty ball point pen and a novelty can cooler from China

NY R03029 January 11, 2006 CLA-2-96:RR:NC:2:224 R03029 CATEGORY: Classification TARIFF NO.: 3924.90.5500; 9608.10.0000 Mr. Todd W. Stumpf Stonepath Logistics 1930 6th Avenue South Suite 401 Seattle, WA 98134 RE: The tariff classification of a novelty ball point pen and a novelty can cooler from China Dear Mr. Stumpf: In your letter dated December 29, 2005, you requested a tariff classification ruling, on behalf of Pacific Direct, your client. You are requesting the tariff classification on two products that are described as follows: a talking/musical pen and a talking can cooler. When the end of the pen is depressed, it plays the college fight song for the University of Michigan. The pen is a fully functional plastic pen that is used for promotional purposes for sports teams. The talking can cooler is a utilitarian product that keeps canned beverages cool; the can cooler plays the college fight song for the University of Florida when the gator’s nose (on the front of the can cooler) is pushed. Copies of photographs of the items were submitted, in lieu of samples. The applicable subheading for the talking/musical ball point pen, no item number indicated, 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¢ each + 5.4% ad valorem. The applicable subheading for the talking can cooler, no item number shown, Will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchen, other household articles and toilet articles, of plastics: other: other. The rate of duty will be 3.4% 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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division