CBP Ruling I88512 — The tariff classification of a Super Chalk Sidewalk Activity Set from China

Tariff classification

Headings: 9017

GRI rules applied: GRI 3

Product description

The sample, Super Chalk Sidewalk Activity Set, item #22718 is described as consisting of 6 pieces of jumbo chalk; a Super Chalk Fun Book, an oversized plastic foldable yardstick with sides that can be used as patterns; and an oversized plastic ‘compass’ with a ruler on one side and plastic chalk holder on one tip so the user can scribe circles or arcs. The sample is packaged together for retail sale and will be classified as a set under HTS General Rule of Interpretation 3-b. Its essential character is supplied by the compass and the yardstick, which are classifiable in HTS 9017. Within 9017, the essential character is imparted by the oversized plastic compass, about two feet tall, which is clearly bulkier, more costly, and more unusual. We note that the Fun Book suggests the fun to be had in playing the suggested games laid out on the playground, not in using the imports to make those lay outs. In fact, other than the garish colors, the set is virtually indistinguishable from what any play director would need to neatly draw the games for the children.

CBP rationale

The applicable subheading for the sample (item #22718) will be 9017.20.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for “other” drawing or marking-out instruments.

Full text

NY I88512 December 11, 2002 CLA-2-90:RR:NC:N1:105 I88512 CATEGORY: Classification TARIFF NO.: 9017.20.8080 Mr. Lorrie Heavey, CHB ATE Logistics, Inc. 855 South 192nd, Suite 900 SeaTac, Washington 98148 RE: The tariff classification of a Super Chalk Sidewalk Activity Set from China Dear Heavey: In your letter dated November 18, 2002 for Peachtree Playthings, inc., you requested a tariff classification ruling. The sample, Super Chalk Sidewalk Activity Set, item #22718 is described as consisting of 6 pieces of jumbo chalk; a Super Chalk Fun Book, an oversized plastic foldable yardstick with sides that can be used as patterns; and an oversized plastic ‘compass’ with a ruler on one side and plastic chalk holder on one tip so the user can scribe circles or arcs. The sample is packaged together for retail sale and will be classified as a set under HTS General Rule of Interpretation 3-b. Its essential character is supplied by the compass and the yardstick, which are classifiable in HTS 9017. Within 9017, the essential character is imparted by the oversized plastic compass, about two feet tall, which is clearly bulkier, more costly, and more unusual. We note that the Fun Book suggests the fun to be had in playing the suggested games laid out on the playground, not in using the imports to make those lay outs. In fact, other than the garish colors, the set is virtually indistinguishable from what any play director would need to neatly draw the games for the children. The applicable subheading for the sample (item #22718) will be 9017.20.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for “other” drawing or marking-out instruments. The rate of duty will be 4.6 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 J. Sheridan at 646-733-3012. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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