The tariff classification of a Barbie Sassy Sidewalk Chalk Kit from China

NY K83994 March 16, 2004 CLA-2-96:RR:NC:2:224 K83994 CATEGORY: Classification TARIFF NO.: 9609.90.8000 Mr. Daniel Shapiro Tompkins & Davidson, LLP One Astor Place 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of a Barbie Sassy Sidewalk Chalk Kit from China Dear Mr. Shapiro: In your letter dated March 9, 2004, you requested a tariff classification ruling, on behalf of Tara Toy Corporation, your client. You are requesting the tariff classification on an item that is described as a Barbie Sassy Sidewalk Chalk Kit, item # 33010, comprised of the following components: 6 pieces of sidewalk chalk, a plastic chalk holder, and a clear plastic bag that is specially sized and shaped to hold the chalk. The bag is the retail packaging for the chalk and it will be embossed with the name of the product and a picture of Barbie. Your samples will be returned, as requested. The item, the Barbie Sassy Sidewalk Chalk Kit, item # 33010, is made up of three components: the 6 pieces of sidewalk chalk, the plastic chalk holder, and the clear plastic bag (the retail package). No one heading in the tariff schedule covers both these components in combination; GRI 1 cannot be used as a basis for classification. 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 which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. This office considers the Barbie Sassy Sidewalk Chalk Kit item # 33010, to be a set with the essential character imparted by the chalk portion of the item. The entire item will be classified in Chapter 96 of the HTS, in accordance with GRI 3 (b). The applicable subheading for the Barbie Sassy Sidewalk Chalk Kit, item number 33010, 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 tailors’ chalks: other: other. The rate of duty will be free. 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