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NY J81101




February 12, 2003

CLA-2-96:RR:NC:2:224 J81101

CATEGORY: CLASSIFICATION

TARIFF NO.: 9608.10.0000

Nardat Persaud
Advance Shipping Co. Inc.
30 Vesey Street
Suite 1005
New York, NY 10007

RE: The tariff classification of four ball-point novelty pens from Taiwan.

Dear Mr. Persaud:

In your letter dated January 31, 2003, you requested a tariff classification ruling, on behalf of Chulani International Inc., your client.

You are requesting the tariff classification on four novelty pens that are cased in the following: a clown with beads, a kangaroo with baby, astronaut and a silver alien/skeleton. You state in your ruling request that the articles will be sold commercially as toys, however the items are totally functional pens. The outside casings of these pens have doll and toy-like motifs but the casings do not detract or interfere with the functioning of the pen. Although the unique outside portions are marketing tools, the classification of the items will be as pens in Chapter 96 of the HTS. You have not requested the return of your samples.

The applicable subheading for the four novelty pens (clown, kangaroo, astronaut and alien/skeleton) will be 9608.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for ball point pens. The rate of duty will be 0.8 ยข each + 5.4 % 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 Tom McKenna at 646-733-3025.

Sincerely,

Robert B. Swierupski
Director,

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