D85779 D8 Ruling Active

The tariff classification of a crayon set from Japan

Issued January 12, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9609.90.8000

Headings: 9609

Product description

The merchandise is Aquash Watercolouring Crayons, a set of 10 water-soluble crayons,1 paintbrush with a plastic holder that also serves as a water reservoir, 1 crayon sharpener, and 1 brush cleaning sponge. The crayons and water-filled brush will be used to paint pictures having a watercolor effect. In the opinion of this office, for classification purposes, Aquash Watercolouring Crayons kit is a set whose essential character is imparted by the crayons.

CBP rationale

The applicable subheading for the crayon set 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 D85779 January 12, 1999 CLA-2-96:RR:NC:MM:113 D85779 CATEGORY: Classification TARIFF NO.: 9609.90.8000 Ms. Karen Tiffin Nissin Customs Service, Inc. 1580 W. Carson Street Long Beach, CA 90810 RE: The tariff classification of a crayon set from Japan Dear Ms. Tiffin: In your letter dated December 11, 1998, on behalf of Pentel America, Inc., you requested a tariff classification ruling. The merchandise is Aquash Watercolouring Crayons, a set of 10 water-soluble crayons,1 paintbrush with a plastic holder that also serves as a water reservoir, 1 crayon sharpener, and 1 brush cleaning sponge. The crayons and water-filled brush will be used to paint pictures having a watercolor effect. In the opinion of this office, for classification purposes, Aquash Watercolouring Crayons kit is a set whose essential character is imparted by the crayons. The applicable subheading for the crayon set 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 free. 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 →