The tariff classification of "liquid chalk" from Taiwan.
Issued August 16, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9608.20.0000
Headings: 9608
Product description
You state that the colored liquid consists of alcohol, water and pigment. The tube is designed to be used as a writing implement. Though the coloring matter dispensed from the tube is permanent on porous surfaces such as paper, it can be wiped clean from surfaces such as car windows, glass or white boards. Though described as “liquid chalk,” in composition and function the product more closely resembles a marking pen. The sample is being returned as you requested.
CBP rationale
The applicable subheading for the “liquid chalk” will be 9608.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for felt tipped and other porous-tipped pens and markers.
Full text
NY I84835 August 16, 2002 CLA-2-96:RR:NC:SP:221 I84835 CATEGORY: Classification TARIFF NO.: 9608.20.0000 Ms. Donna MacKenzie Staples, Inc. 500 Staples Drive Framingham, MA 01702 RE: The tariff classification of “liquid chalk” from Taiwan. Dear Ms. MacKenzie: In your letter dated July 31, 2002, you requested a tariff classification ruling. The sample submitted with your letter consists of a tube of colored liquid with a sponge type applicator tip. You state that the colored liquid consists of alcohol, water and pigment. The tube is designed to be used as a writing implement. Though the coloring matter dispensed from the tube is permanent on porous surfaces such as paper, it can be wiped clean from surfaces such as car windows, glass or white boards. Though described as “liquid chalk,” in composition and function the product more closely resembles a marking pen. The sample is being returned as you requested. The applicable subheading for the “liquid chalk” will be 9608.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for felt tipped and other porous-tipped pens and markers. The rate of duty will be 4 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 (646) 733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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