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NY F85077




April 25, 2000

CLA-2-96:RR:NC:SP:221 F85077

CATEGORY: CLASSIFICATION

TARIFF NO.: 9608.20.0000; 4823.59.4040; 4823.90.8500; 4901.99.0092; 4819.10.0040; 3923.90.0080;

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

RE: The tariff classification of a “Blopen” set.

Dear Mr. Mercer:

In your letter dated March 30, 2000, on behalf of P & M Products USA, you requested a tariff classification ruling.

A sample Blopen set was provided with your letter. The set consists of 7 Blopens, 1 secret writer, 1 color-changing Blopen, 8 cardboard stencils, and 8 sheets of 8 ½” by 11” of paper. The Blopens and the secret writer are felt-tipped pens. The Blopen set will generally be imported packaged for retail sale. Occasionally the contents will be imported separately. When imported as a set packaged for retail sale, the Blopen set is classified as a set. When the contents are imported separately, they are classified separately as shown below.

The applicable subheading for the Blopen set, when packaged for retail sale, will be 9608.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for felt tipped pens and other porous-tipped pens and markers. The rate of duty will be 4 percent ad valorem.

The applicable subheading for the Blopens and secret writers, when imported separately, will be 9608.20.0000, HTS, which provides for felt tipped pens and other porous-tipped pens and markers. The rate of duty will be 4 percent ad valorem.

The applicable subheading for the writing paper, when imported separately, will be 4823.59.4040, HTS, which provides for other paper of a kind used for writing, printing or graphic purposes, cut to size or shape. The rate of duty will be 1.2 percent ad valorem.

The applicable subheading for the stencils, when imported separately, will be 4823.90.8500, HTS, which provides for other articles of paper or paperboard. The rate of duty will be 2.1 percent ad valorem.

The applicable subheading for the instruction booklet, when imported separately, will be 4901.99.0092, HTS, which provides for other printed books containing 5 or more pages each but not more than 48 pages each. The rate of duty will be free.

The applicable subheading for the cardboard box, when imported separately, will be 4819.10.0040, HTS, which provides for cartons, boxes and cases, of corrugated paper or paperboard. The rate of duty will be 1.1 percent ad valorem.

The applicable subheading for the plastic packaging tray, when imported separately, will be 3923.90.0080, HTS, which provides for articles for the conveyance or packing of goods, of plastics, other. The rate of duty will be 3 percent ad valorem.

Before we can issue a ruling on the color changing pens, when imported separately, we need to know the chemical used to change the color of the ink.

You have indicated the Blopens are manufactured in the Czech Republic, while the other components are manufactured in Great Britain. Articles classifiable under subheading 9608.20.0000, HTS, which are products of the Czech Republic may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" then search for the term "GSP".

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 Joan Mazzola at 212-637-7034.

Sincerely,

Robert B. Swierupski
Director,

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