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NY J82173




March 11, 2003

CLA-2-96:RR:NC:2:224 J82173

CATEGORY: CLASSIFICATION

TARIFF NO.: 9608.10.0000

Ms. Lesa R. Hubbard
J.C. Penney Company, Inc.
P.O. Box 10001
Plano, TX 75301-0001

RE: The tariff classification of a radio pen, item # UP01, from China.

Dear Ms. Hubbard:

In your letter dated March 03, 2003, you requested a tariff classification ruling.

You are requesting the tariff classification on an item that is described as a radio pen, item number UP01. The pen body is made of brass and chrome. The item is a ball point pen in conjunction with a FM radio. The pen is packaged with an earphone that is equipped with volume control. The FM radio function is designed with an auto frequency control as well as an automatic tuning system. The pen is fully functional as a ball point pen. You have not requested the return of your sample.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3 (b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without re-packing. Goods classifiable under GRI 3 (b) are classified as if they consisted of the material or component that gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3 (c) provides that when goods cannot be classified by reference to GRI 3 (a) or 3 (b), they are classified in the heading that occurs last in numerical order among those which equally merit consideration.

The radio pen, item # UP01, is considered a composite good for tariff classification purposes. No single component imparts the essential character, so the composite good will be classified in accordance with GRI 3 (c). In the case of the instant merchandise, the heading for pens appears last in numerical order among the competing headings which equally merit consideration.

The applicable subheading for the radio pen, item # UP01, 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 ¢ 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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