CBP Ruling J84295 — The tariff classification of a Crayola Bath Set from China.

Tariff classification

Headings: 9609

GRI rules applied: GRI 3

Product description

You are requesting the tariff classification on a product that is described as a Crayola Bath Set, sample # 69328. The item consists of the following components: 1 jar of tub tint tablets, 1 package holding 3 finger paints and 1 tub tint tablet, 1 package of 4 crayons and 1 tub tint tablet, and 2 packs holding 7 foam pieces and 1 crayon in each pack. The crayons are all encased in rigid plastic cases for longer use. The samples will be returned, as requested by your office. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3 (b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without re-packing. Goods classifiable under GRI 3 (b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3 (c) provides that when goods cannot be classified by reference to GRI 3 (a) or 3 (b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration. The Crayola Bath Kit is considered a set for tariff classification purposes. No single component imparts the essential character, so the set will be classified in accordance with GRI 3 (c). In the instant case, the heading for crayons encased in rigid sheaths appears last in numerical order among the competing headings which equally merit consideration.

CBP rationale

The applicable subheading for the Crayola Bath sets, sample # 69328 will be 9609.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils and crayons, with leads encased in a rigid sheath.

Full text

NY J84295 May 1, 2003 CLA-2-96:RR:NC:2:224 J84295 CATEGORY: Classification TARIFF NO.: 9609.10.0000 Mr. Barbara J. Riley Kmart Corporation Resource Center 3100 West Big Beaver Rd Troy, MI 48084-3163 RE: The tariff classification of a Crayola Bath Set from China. Dear Ms. Riley: In your letter dated April 22, 2003, you requested a tariff classification ruling. You are requesting the tariff classification on a product that is described as a Crayola Bath Set, sample # 69328. The item consists of the following components: 1 jar of tub tint tablets, 1 package holding 3 finger paints and 1 tub tint tablet, 1 package of 4 crayons and 1 tub tint tablet, and 2 packs holding 7 foam pieces and 1 crayon in each pack. The crayons are all encased in rigid plastic cases for longer use. The samples will be returned, as requested by your office. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3 (b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without re-packing. Goods classifiable under GRI 3 (b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3 (c) provides that when goods cannot be classified by reference to GRI 3 (a) or 3 (b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration. The Crayola Bath Kit is considered a set for tariff classification purposes. No single component imparts the essential character, so the set will be classified in accordance with GRI 3 (c). In the instant case, the heading for crayons encased in rigid sheaths appears last in numerical order among the competing headings which equally merit consideration. The applicable subheading for the Crayola Bath sets, sample # 69328 will be 9609.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils and crayons, with leads encased in a rigid sheath. The rate of duty will be 14¢/gross + 4.3 % ad valorem. Please note that the specific rate (14¢/gross) applies to each component in the set, and not just to the crayons. 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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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