D80148 D8 Ruling Active

The tariff classification of chalk from China

Issued July 29, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9609.90.8000

Headings: 9609

Product description

The merchandise is item number D-4236, Glow-in-the-Dark Skull Chalk. The item is a piece of chalk shaped into the forehead and face of a human skull. Despite its shape, the item remains functional as a writing instrument, and is not purchased as a decoration for the home nor for entertainment in the home.

CBP rationale

The applicable subheading for the chalk will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils, crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks, and tailors' chalks, other, other.

Full text

NY D80148 July 29, 1998 CLA-2-96:RR:NC:N1:113 D80148 CATEGORY: Classification TARIFF NO.: 9609.90.8000 Ms. Kimberly Fathauer A. W. Fenton Company, Inc. 1157 Rarig Avenue Columbus, OH 43219-2357 RE: The tariff classification of chalk from China Dear Ms. Fathauer: In your letter dated July 6, 1998, on behalf of Consolidated Stores Corp., you requested a tariff classification ruling. The merchandise is item number D-4236, Glow-in-the-Dark Skull Chalk. The item is a piece of chalk shaped into the forehead and face of a human skull. Despite its shape, the item remains functional as a writing instrument, and is not purchased as a decoration for the home nor for entertainment in the home. The applicable subheading for the chalk will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils, crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks, and tailors' chalks, other, other. The rate of duty will be 1.1 cents per gross [of total pieces] plus 0.7 percent 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 James Smyth at 212-466-2084. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →