CBP Ruling L83436 — The tariff classification of a Chalkboard Eraser Kit from China

Tariff classification

Headings: 9609

GRI rules applied: GRI 1, GRI 3

Product description

You submitted descriptive literature and a product sample with your request. The subject merchandise is described as a Chalkboard Eraser Kit, style # 7169. The product consists of the following components: 16 pieces of white chalk, 1 felt eraser, and 2 plastic chalk holders. The sample will be returned, as requested by your office. The item is considered a set for tariff purposes. No one heading in the tariff schedule covers these components in combination; GRI 1 cannot be used as a basis of classification. GRI 3 provides for goods that are, prima facie, classifiable in two or more headings. GRI 3 (b) provides that mixtures, composite goods consisting of different materials or made up of different 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. Noting GRI-3 (b), the component that gives the Chalkboard Eraser Kit (style number 7169) its essential character would dictate the classification of the item. The 16 pieces of white chalk of the item would exemplify the essential character. Therefore,

CBP rationale

the applicable subheading for the Chalkboard Eraser Kit, item 7169, will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils…crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors’ chalks: other: other.

Full text

NY L83436 March 24, 2005 CLA-2-96:RR:NC:2:224 L83436 CATEGORY: Classification TARIFF NO.: 9609.90.8000 Mr. Kevin Maher CAir Customhouse Brokers 181 South Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of a Chalkboard Eraser Kit from China Dear Mr. Maher: In your letter dated March 17, 2005, you requested a tariff classification ruling, on behalf of Roseart Industries, your client. You submitted descriptive literature and a product sample with your request. The subject merchandise is described as a Chalkboard Eraser Kit, style # 7169. The product consists of the following components: 16 pieces of white chalk, 1 felt eraser, and 2 plastic chalk holders. The sample will be returned, as requested by your office. The item is considered a set for tariff purposes. No one heading in the tariff schedule covers these components in combination; GRI 1 cannot be used as a basis of classification. GRI 3 provides for goods that are, prima facie, classifiable in two or more headings. GRI 3 (b) provides that mixtures, composite goods consisting of different materials or made up of different 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. Noting GRI-3 (b), the component that gives the Chalkboard Eraser Kit (style number 7169) its essential character would dictate the classification of the item. The 16 pieces of white chalk of the item would exemplify the essential character. Therefore, the applicable subheading for the Chalkboard Eraser Kit, item 7169, will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils…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

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