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May 12, 1999

CLA-2-96:RR:NC:MM:113 E80478

CATEGORY: CLASSIFICATION

TARIFF NO.: 9608.20.0000; 8414.20.0000

Mr. Michael J. Mercer
Corbett International, Inc.
Cargo Service Building 80
JFK International Airport
Jamaica, NY 11430

RE: The tariff classification of the Blopen Play Set, Blitzer, and Blopens from the United Kingdom

Dear Mr. Mercer:

In your letter dated April 15, 1999, on behalf of P&M Products USA, Inc., you requested a tariff classification ruling.

The merchandise consists of the Blowpen Play Set, the Blitzer, and Blopens. You submitted a sample of the play set only. The Blowpens are colored markers containing liquid ink. The barrel of the pens are designed to allow the ink to be blown by mouth onto the page to create spray effects. The Blopen Play Set is a fitted plastic box containing blopens, pictures to color, and stencils in a cardboard packing frame. The cardboard frame can be used as a base for coloring and has holes to store the pens. In our opinion, for classification purposes, the essential character of the play set is imparted by the blopens. The last item is the Blitzer, a plastic accessory with a plastic bulb. When a blopen is attached to the Blitzer and the bulb is squeezed, a spray effect similar to that of blowing into the pen is produced. The applicable subheading for the Blopens and the Blopens Play Set will be 9608.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for felt tipped and other porous tipped pens and markers. The rate of duty will be 4 percent ad valorem.

The applicable subheading for the Blitzer will be 8414.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for hand or foot operated air pumps, and parts thereof. The rate of duty will be 3.7 percent ad valorem.

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 James Smyth at 212-637-7008.

Sincerely,

Robert B. Swierupski
Director

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