10 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

H83424 H8 Ruling Active

The tariff classification of the “Art Activities Backpack” from China.

Issued July 25, 2001 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

H8 H83424 (July 25, 2001)

Tariff classification

HTS codes: 9608.20.0000, 9609.90.8000, 3213.10.0000, 4820.10.2020, 4202.92.4500

Headings: 4202, 9608, 3213, 4820, 9609

Product description

The Art Activities Backpack consists of a notepad, 16 crayons, 6 jumbo chalks, 10 felt-tipped markers, 8 watercolors packaged with a brush, and a backpack composed largely of plastic sheeting. As you requested, the sample is being returned.

CBP rationale

The applicable subheading for the backpack will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of sheeting of plastic or of textile materials, other. The applicable subheading for the note pad will be 4820.10.2020, HTS, which provides for memorandum pads, letter pads and similar articles of paper. The applicable subheading for the felt tipped pens will be 9608.20.0000, HTS, which provides for felt tipped pens and other porous-tipped pens and markers. The applicable subheading for the watercolors and the brush packaged with them will be 3213.10.0000, HTS, which provides for artists’, students’ or signboard painters’ colors, modifying tints, amusement colors and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings: colors in sets. The applicable subheading for the crayons and chalk will be 9609.90.8000, 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.

Full text

NY H83424 July 25, 2001 CLA-2-96:RR:NC:SP:221 H83424 CATEGORY: Classification TARIFF NO.: 3213.10.0000; 4202.92.4500; 4820.10.2020; 9608.20.0000; 9609.90.8000; Mr. Joseph Hoffacker Barthco Trade Consultants, Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of the “Art Activities Backpack” from China. Dear Mr. Hoffacker: In your letter dated July 6, 2001, on behalf of K.B. Toys of Massachusetts, you requested a tariff classification ruling. A sample was provided with your letter. The Art Activities Backpack consists of a notepad, 16 crayons, 6 jumbo chalks, 10 felt-tipped markers, 8 watercolors packaged with a brush, and a backpack composed largely of plastic sheeting. As you requested, the sample is being returned. The applicable subheading for the backpack will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of sheeting of plastic or of textile materials, other. The rate of duty will be 20 percent ad valorem. The applicable subheading for the note pad will be 4820.10.2020, HTS, which provides for memorandum pads, letter pads and similar articles of paper. The rate of duty will be 1.2 percent ad valorem. The applicable subheading for the felt tipped pens will be 9608.20.0000, HTS, which provides for felt tipped pens and other porous-tipped pens and markers. The rate of duty will be 4 percent ad valorem. The applicable subheading for the watercolors and the brush packaged with them will be 3213.10.0000, HTS, which provides for artists’, students’ or signboard painters’ colors, modifying tints, amusement colors and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings: colors in sets. The rate of duty will be 6.5 percent ad valorem on the entire set. The applicable subheading for the crayons and chalk will be 9609.90.8000, 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. 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

View original on CBP CROSS →

More rulings on the same tariff codes

Follow H83424

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.