The tariff classification of various arts and crafts items from China

NY J89905 October 31, 2003 CLA-2-96:RR:NC:2:224 J89905 CATEGORY: Classification TARIFF NO.: 9608.20.0000; 9609.90.8000 Ms. Maria Borges Hasbro, Inc. 1027 Newport Avenue P.O. Box 1059 Pawtucket, RI 02862-1059 RE: The tariff classification of various arts and crafts items from China Dear Ms. Borges: In your letter dated October 17, 2003, you requested a tariff classification ruling. You are requesting the tariff classification on the following items: a box of 8 chunky crayons (20036), a package of 2 Marko Rollo Markers (20013), a Coloring Creativity Pack (20039), and a 16 crayons and a sharpener in a pack (20037). The Coloring Creativity Pack is comprised of crayons, plastic stencils, a sharpener and a coloring book. The samples will be returned, as requested by your office. GRI 1 cannot be used as a basis for classification (except for item 20036: 8 chunky crayons) because the product is considered a set for tariff purposes. GRI 3 (b) provides that mixtures, composite goods consisting of different materials or components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component that gives them their essential character. GRI 3 (c) provides that when goods cannot be classified by reference to GRI 3 (a) or GRI 3 (b), they are classified in the heading that occurs last in numerical order among those which equally merit consideration. Item 20013 will be classified in accordance with GRI 3 (b) because the essential character is imparted to the set by the marker portion of the product. With the other 2 sets (20037 and 20039), no single component imparts the essential character. The heading for crayons appears last in numerical order among the competing headings which equally merit consideration therefore items 20037 and 20039 will be classified, in accordance with GRI 3 (c), in Chapter 96 of the HTS in the subheading for crayons. The applicable subheading for the crayons (item 20036), the chunky crayons and crayon sharpener (item 20037), and the coloring creativity pack (item 20039) will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils...crayons, pencil leads, pastels, charcoals, writing or drawing chalks and tailors’ chalks: other: other. The rate of duty will be free. The applicable subheading for the Marko Rollo Markers, # 20013, 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 % 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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division