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The tariff classification of the “Wheel of Color” and “Wheel of Dough” kits from China.
Issued June 28, 2001 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardH8 H82390 (June 28, 2001)
Tariff classification
HTS codes: 3407.00.2000, 9609.90.8000
Product description
The Wheel of Color is a 180 piece assortment consisting of 48 crayons, 48 sticks of chalk, 12 felt tip markers, 12 water colors, 6 poster paints, 12 shaped sponges, 3 paint brushes, an activity book for drawing, 20 sheets of paper, 1 plastic turntable, 1 plastic attachment and 1 crayon holder. The Wheel of Dough consists of 9 containers of colored dough, an organization caddy, dough press, shaped cutters, rollers and molds. The contents of both these sets are packaged for retail sale in a cardboard carrying box. The Wheel of Color and the Wheel of Dough are both sets for tariff purposes, and the contents of the set will be classified together as shown below.
CBP rationale
The applicable subheading for the Wheel of Color 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 Wheel of Dough will be 3407.00.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for modeling pastes, including those put up for children's amusement.
Full text
NY H82390 June 28, 2001 CLA-2-96:RR:NC:SP:221 H82390 CATEGORY: Classification TARIFF NO.: 9609.90.8000; 3407.00.2000 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of the “Wheel of Color” and “Wheel of Dough” kits from China. Dear Ms. Aldinger: In your letter dated June 8, 2001, you requested a tariff classification ruling. Samples were provided with your letter. The Wheel of Color is a 180 piece assortment consisting of 48 crayons, 48 sticks of chalk, 12 felt tip markers, 12 water colors, 6 poster paints, 12 shaped sponges, 3 paint brushes, an activity book for drawing, 20 sheets of paper, 1 plastic turntable, 1 plastic attachment and 1 crayon holder. The Wheel of Dough consists of 9 containers of colored dough, an organization caddy, dough press, shaped cutters, rollers and molds. The contents of both these sets are packaged for retail sale in a cardboard carrying box. The Wheel of Color and the Wheel of Dough are both sets for tariff purposes, and the contents of the set will be classified together as shown below. The applicable subheading for the Wheel of Color 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 Wheel of Dough will be 3407.00.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for modeling pastes, including those put up for children's amusement. 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 Joan Mazzola at 212-637-7034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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