CBP Ruling H81115 — The tariff classification of crayons, pompoms and a pencil case set from China.

Tariff classification

HTS codes: 4202.92.9060, 5609.00.3000, 9609.90.8000

Product description

The crayons (Item Number OS-380) are packaged 64 to a box. The pencil case set (Item Number OS-837) consists of one pencil, one eight inch ruler, one pencil sharpener, one eraser and one pencil-shaped case composed of plastic sheeting. The case is zippered and the contents of the set fit into the case. This product is classified as a set. The essential character is imparted by the case. The pompoms (Item Number TL-231) are composed of man-made strips approximately 4 millimeters in width and 26 inches in length. The strips are connected to a plastic handle.

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, other. The applicable subheading for the pencil case set will be 4202.92.9060, HTS, which provides in part for other bags and containers, with outer surface of sheeting of plastic, other, other, other. The rate of duty will be 18.3 percent ad valorem. The applicable subheading for the pompoms will be 5609.00.3000, HTS, which provides for articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included, of man-made fibers.

Full text

NY H81115 June 14, 2001 CLA-2-96:RR:NC:SP:221 H81115 CATEGORY: Classification TARIFF NO.: 9609.90.8000; 4202.92.9060; 5609.00.3000 Mr. John Carrier STK International 5500 E. Olympic Blvd. Los Angeles, CA 90022 RE: The tariff classification of crayons, pompoms and a pencil case set from China. Dear Mr. Carrier: In your letter dated May 9, 2001, you requested a tariff classification ruling. Three samples were provided with your letter. The crayons (Item Number OS-380) are packaged 64 to a box. The pencil case set (Item Number OS-837) consists of one pencil, one eight inch ruler, one pencil sharpener, one eraser and one pencil-shaped case composed of plastic sheeting. The case is zippered and the contents of the set fit into the case. This product is classified as a set. The essential character is imparted by the case. The pompoms (Item Number TL-231) are composed of man-made strips approximately 4 millimeters in width and 26 inches in length. The strips are connected to a plastic handle. 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, other. The rate of duty will be free. The applicable subheading for the pencil case set will be 4202.92.9060, HTS, which provides in part for other bags and containers, with outer surface of sheeting of plastic, other, other, other. The rate of duty will be 18.3 percent ad valorem. The applicable subheading for the pompoms will be 5609.00.3000, HTS, which provides for articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included, of man-made fibers. The duty rate is 5.8 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 Joan Mazzola at 212-637-7034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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