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The tariff classification of a crayon sharpener from China.
Issued February 28, 2005 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardL8 L82317 (February 28, 2005)
Tariff classification
HTS codes: 3926.10.0000
Headings: 3926
Product description
The submitted sample is identified as Mr. Tip Sharpener. It is made of polystyrene and designed in the shape of a crayon character figure that is named Mr. Tip. This sharpener will be used to sharpen the tips of crayons. This product is made entirely of plastic and does not have a metal cutting blade.
CBP rationale
The applicable subheading for the plastic crayon sharpener will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics: office or school supplies.
Full text
NY L82317 February 28, 2005 CLA-2-39:RR:NC:SP:221 L82317 CATEGORY: Classification TARIFF NO. 3926.10.0000 Ms. Wanda Habrial Binney & Smith 1100 Church Lane Easton, PA 18044 RE: The tariff classification of a crayon sharpener from China. Dear Ms. Habrial: In your letter dated January 31, 2005, you requested a classification ruling. The submitted sample is identified as Mr. Tip Sharpener. It is made of polystyrene and designed in the shape of a crayon character figure that is named Mr. Tip. This sharpener will be used to sharpen the tips of crayons. This product is made entirely of plastic and does not have a metal cutting blade. The applicable subheading for the plastic crayon sharpener will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics: office or school supplies. The rate of duty will be 5.3 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
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