&&The product at issue is a calligraphy fountain pen ink cartridge set comprised of ten refill cartridges of different colours packaged together for retail sale in a cardboard box.
&&Heading 32.15 provides for printing ink, writing or drawing ink and other inks, whether or not concentrated or solid. The products are used with a calligraphy fountain pen which is designed for writing and drawing. The Explanatory Notes to heading 32.15 state that ink-filled cartridges for ordinary fountain pens remain in this heading. Thus, the product at issue is properly classified in heading 32.15, specifically subheading 3215.90, as other inks.