CBP Ruling L87832 — The tariff classification of a Clip and Color Case from China

Tariff classification

Headings: 9609

GRI rules applied: GRI 1, GRI 3

Product description

You are requesting the tariff classification on a product that is described as a Clip and Color Case, item number 6459. The product consists of the following: 8 markers, 12 color pencils, 38 crayons, and 4 pieces of paper. All the foregoing components are packaged and sold in a fitted plastic case. The sample will be returned, as requested by your office. The Clip and Color Case, item #6459, will be sold and marketed as a set, and the product will also be 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 set its essential character would dictate the classification of the set. The crayon portion of this particular set exemplifies the essential character. Therefore,

CBP rationale

the applicable subheading for the Clip and Color Case, item #6459, will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils…crayons, pencil leads, pastels, drawing chalks and tailors’ chalks: other: other.

Full text

NY L87832 October 6, 2005 CLA-2-96:RR:NC:2:224 L87832 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 Clip and Color Case from China Dear Mr. Maher: In your letter dated September 20, 2005, you requested a tariff classification ruling, on behalf of Roseart Industries, your client. You are requesting the tariff classification on a product that is described as a Clip and Color Case, item number 6459. The product consists of the following: 8 markers, 12 color pencils, 38 crayons, and 4 pieces of paper. All the foregoing components are packaged and sold in a fitted plastic case. The sample will be returned, as requested by your office. The Clip and Color Case, item #6459, will be sold and marketed as a set, and the product will also be 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 set its essential character would dictate the classification of the set. The crayon portion of this particular set exemplifies the essential character. Therefore, the applicable subheading for the Clip and Color Case, item #6459, will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils…crayons, pencil leads, pastels, 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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