Customs tariff classification of pen nibs favored the more specific heading for pens and pencils, not drawing instruments.

Imported pen nibs used for drawing and writing were treated as pen nibs, not as parts of drawing instruments. The catalogue and invoice descriptions, together with the actual use of the goods in a holder for hand sketching, supported classification as goods covered by heading 98.03/09 of the Customs Tariff. Between the competing tariff entries, heading 98.03/09 for pens and pencils of all sorts and parts thereof was regarded as the more specific classification and preferred under Rule 3 of the Rules of Interpretation. Heading 90.16 for drawing instruments was therefore rejected.

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Issues: Whether the imported goods, being pen nibs for drawing and writing, were classifiable under heading 98.03/09 of the Customs Tariff or under heading 90.16 as drawing instruments.

Analysis: The goods were described in the catalogue and invoice as drawing/writing pen points or mapping pen points and were found to be nibs inserted into a holder for use by hand in sketching. On that basis, the goods were held to be essentially pen nibs and not parts of drawing instruments. Between the two competing entries, heading 98.03/09 covering pens and pencils of all sorts and parts thereof was treated as the more specific entry and was preferred under Rule 3 of the Rules of Interpretation of the Customs Tariff. The view taken in the order under appeal that the goods fell under heading 90.16 was rejected.

Conclusion: The goods were held to be classifiable under heading 98.03/09 of the Customs Tariff and not under heading 90.16, and the appeal was allowed.

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