The tariff classification of the "Crayon Back Pack" (Item #12913) from China.
Issued October 1, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4202.92.4500, 3926.10.0000, 3506.10.5000, 9609.90.8000
Product description
The Crayon Back Pack consists of 16 standard size crayons, 8 jumbo crayons, 4 sticks of sidewalk chalk, 1 glue stick and scissors composed entirely of plastic. These items are packaged in a child backpack that is composed of polyvinyl chloride sheeting. The backpack is not specially shaped or fitted for these articles and numerous additional items can be placed in the backpack. As you requested, the sample is being returned.
CBP rationale
The applicable subheading for the crayons and chalk will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils (other than those of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailor’s chalks…other: other. The applicable subheading for the glue stick will be 3506.10.5000, HTS, which provides for: other products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg. The rate of duty will be 2.1 percent ad valorem. The applicable subheading for the plastic scissors will be 3926.10.0000, HTS, which provides for other articles of plastics. The applicable subheading for the back pack will be 4202.92.4500, HTS, which provides for travel, sports and similar bags, with outer surface of sheeting of plastic, other.
Full text
NY I86162 October 1, 2002 CLA-2-96:RR:NC:SP:221 I86162 CATEGORY: Classification TARIFF NO.: 9609.90.8000; 3506.10.5000; 3926.10.0000; 4202.92.4500 Mr. Joseph R. Hoffacker Barthco Trade Consultants 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of the “Crayon Back Pack” (Item #12913) from China. Dear Mr. Hoffacker: In your letter dated September 9, 2003, on behalf of Big Lots Stores, you requested a tariff classification ruling. A sample was provided with your letter. The Crayon Back Pack consists of 16 standard size crayons, 8 jumbo crayons, 4 sticks of sidewalk chalk, 1 glue stick and scissors composed entirely of plastic. These items are packaged in a child backpack that is composed of polyvinyl chloride sheeting. The backpack is not specially shaped or fitted for these articles and numerous additional items can be placed in the backpack. As you requested, the sample is being returned. The applicable subheading for the crayons and chalk will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils (other than those of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailor’s chalks…other: other. The rate of duty will be free. The applicable subheading for the glue stick will be 3506.10.5000, HTS, which provides for: other products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg. The rate of duty will be 2.1 percent ad valorem. The applicable subheading for the plastic scissors will be 3926.10.0000, HTS, which provides for other articles of plastics...office or school supplies. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the back pack will be 4202.92.4500, HTS, which provides for travel, sports and similar bags, with outer surface of sheeting of plastic, other. The rate of duty will be 20 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
More rulings on the same tariff codes
The tariff classification of school supply kits from China
The tariff classification of a plastic bookmark kit from China
The tariff classification of bookmarks from China
The tariff classification of Valentine’s Day cards with novelty items from China
The classification of a direct mail package with a tote bag from China
The tariff classification of a sports gear tote from Vietnam
The tariff classification and marking of adhesive tape with dispensers
The tariff classification of a child’s fanny pack from China
The tariff classification of two reusable tote bags from China
The tariff classification of five backpacks from China
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →