NY 882409
February 9, 1993
CLA-2-82:S:N:N3:115 882409
CATEGORY: Classification
TARIFF NO.: 8205.59.5560
Ms. Patricia Hainline
James J. Boyle & Co.
Air & Ocean Services
7505 N.E. Ambassador Pl., Suite B
Portland, OR 97220
RE: The tariff classification of stylus pens from Japan.
Dear Ms. Hainline:
In your letter dated January 28, 1993, you requested a
tariff classification ruling, on behalf of your client, Pilot
Corporation of America, Trumbull, CT.
The subject items are referred to as stylus pens. The
stylus is composed of a plastic body and a metal magnetic tip. The
pen is used for writing on a magnetized presentation board.
Writing on the board is accomplished by performing writing strokes.
The result is that the magnetized particles within the board are
pulled together and form the letters. The stylus pen is intended
to be used in various settings such as hospitals, corporation board
rooms, etc., where dust from the chalk is found to be unhealthy or
undesirable.
Your merchandise is considered composite goods, consisting
of different materials or made up of different components. This
item shall be classified as if it consisted of the material or
component which gives it its essential character. In this
instance, the metal magnetic tip imparts the essential character.
The applicable subheading for the stylus pens will be
8205.59.5560, Harmonized Tariff Schedule of the United States
(HTS), which provides for other handtools not elsewhere specified
or included; base metal parts thereof... of iron or steel: other.
The duty rate will be 5.3% ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport