The tariff classification of the “Animal Schoolhouse” from China.
Issued January 18, 2001 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4903.00.0000, 4901.99.0070, 8214.10.0000, 9609.90.8000, 9503.60.2000, 9609.10.0000, 9504.90.6000
Product description
The Animal Schoolhouse (Product Code: ANSCL1-EN1-TORM) consists of four 24 page theme books titled “Numbers,” “Colors,” “Shapes” and “Differences;” 6 wax crayons; 6 colored pencils; a plastic ladybug crayon holder/pencil sharpener; 2 and puzzle game boards; a game spinner; and puzzle shapes. These items are packed in a paperboard carrying house. The items are classified separately as shown below, and the carrying house is considered packing. As you requested, the sample is being returned.
CBP rationale
The applicable subheading for the crayons will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils (other than those pencils of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors’ chalks…other. The applicable subheading for the colored pencils will be 9609.10.0000, HTS, which provides for pencils (other than those pencils of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors’ chalks…pencils and crayons, with leads encased in a rigid sheath. The applicable subheading for the puzzle game boards and spinner, will be 9504.90.6000, HTS, which provides for articles for arcade, table or parlor games…parts and accessories thereof: other. The applicable subheading for the puzzle shapes will be 9503.60.2000, HTS, which provides for puzzles and parts and accessories thereof. The applicable subheading for the theme books titled “Shapes,” “Numbers” and “Colors” will be 4903.00.0000, HTS, which provides for children’s picture, drawing or coloring books. The applicable subheading for the theme book titled “Differences” will be 4901.99.0070, HTS, which provides for printed books, brochures, leaflets and similar printed matter…other: hardbound books. The applicable subheading for the plastic crayon holder/pencil sharpener will be 8214.10.0000, HTS, which provides for paper knives, letter openers, erasing knives, pencil sharpeners (nonmechanical) and blades and other parts thereof.
Full text
NY G85944 January 18, 2001 CLA-2-96:RR:NC:SP:221 G85944 CATEGORY: Classification TARIFF NO.: 9609.90.8000; 9609.10.0000; 9504.90.6000; 9503.60.2000; 4903.00.0000; 4901.99.0070; 8214.10.0000 Mr. Zave Kaufman Milgram & Company Limited 407 rue McGill, Suite 500 Montreal, Quebec, Canada H2Y 2G7 RE: The tariff classification of the “Animal Schoolhouse” from China. Dear Mr. Kaufman: In your letter dated December 20, 2000, on behalf of Editions Tormont Publications Inc., you requested a tariff classification ruling. A sample was provided with your letter. The Animal Schoolhouse (Product Code: ANSCL1-EN1-TORM) consists of four 24 page theme books titled “Numbers,” “Colors,” “Shapes” and “Differences;” 6 wax crayons; 6 colored pencils; a plastic ladybug crayon holder/pencil sharpener; 2 and puzzle game boards; a game spinner; and puzzle shapes. These items are packed in a paperboard carrying house. The items are classified separately as shown below, and the carrying house is considered packing. As you requested, the sample is being returned. The applicable subheading for the crayons will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils (other than those pencils of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors’ chalks…other. The rate of duty will be free. The applicable subheading for the colored pencils will be 9609.10.0000, HTS, which provides for pencils (other than those pencils of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors’ chalks…pencils and crayons, with leads encased in a rigid sheath. The rate of duty will be 14 cents per gross plus 4.3 percent ad valorem. The applicable subheading for the puzzle game boards and spinner, will be 9504.90.6000, HTS, which provides for articles for arcade, table or parlor games…parts and accessories thereof: other. The rate of duty will be free. The applicable subheading for the puzzle shapes will be 9503.60.2000, HTS, which provides for puzzles and parts and accessories thereof. The rate of duty will be free. The applicable subheading for the theme books titled “Shapes,” “Numbers” and “Colors” will be 4903.00.0000, HTS, which provides for children’s picture, drawing or coloring books. The rate of duty will be free. The applicable subheading for the theme book titled “Differences” will be 4901.99.0070, HTS, which provides for printed books, brochures, leaflets and similar printed matter…other: hardbound books. The rate of duty will be free. The applicable subheading for the plastic crayon holder/pencil sharpener will be 8214.10.0000, HTS, which provides for paper knives, letter openers, erasing knives, pencil sharpeners (nonmechanical) and blades and other parts thereof. The rate of duty will be 0.3 cents each plus 4.2 percent ad valorem. Pencils made in China may be subject to anti-dumping duties. If you have any questions concerning antidumping duties, we recommend that before importation you contact the International Trade Commission at: Office of Antidumping Investigations Import Administration International Trade Administration U.S Department of Commerce 14th Street and Constitution Avenue, N.W. Washington, DC 20230 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 Joan Mazzola at 212-637-7034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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