The tariff classification of Crayola Bathtub Crayons and Crayola Bathtub Tints from China

NY M80656 March 8, 2006 CLA-2-96:RR:NC:2:224 M80656 CATEGORY: Classification TARIFF NO.: 3307.30.1000; 9609.10.0000 Ms. Jennifer Kirn World Exchange, Inc. 8840 Bellanca Ave. Los Angeles, CA 90045 RE: The tariff classification of Crayola Bathtub Crayons and Crayola Bathtub Tints from China Dear Ms. Kirn: In your letter dated February 8, 2006, you requested a tariff classification ruling, on behalf of Pop Rocket, Inc., your client. You submitted descriptive literature and product samples with your request. The subject merchandise is described as follows: Bathtub Crayons, item number 23002-40, and Bathtub Tints, item number 21442. The first item, the bath crayons, consists of 9 non-toxic crayons encased in a rigid plastic sheath that are designed for use by children during a bath. The second item, the bath tints, consists of 30 non-toxic coloring tablets that are also for use at bath time. The applicable subheading for the Bathtub Crayons, item #23002-40, will be 9609.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pencils (other than those of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors’ chalks: pencils and crayons, with leads encased in a rigid sheath. The rate of duty will be 14¢/gross + 4.3% ad valorem. The applicable subheading for the Bathtub Tints, item #21442, will be 3307.30.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for perfumed bath salts and other bath preparations: bath salts, whether or not perfumed. The rate of duty will be 5.8% ad valorem. Perfumery, cosmetic and toiletry products are subject to the requirements of the Food, Drug and Cosmetic Act, which is administered by the U.S. Food and Drug Administration. Questions regarding FDA requirements may be addressed to the U.S. Food and Drug Administration, Office of Cosmetics and Colors, 5100 Paint Branch Parkway, College Park, MD 20740-3835, telephone number (202) 418-3412. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. You have asked whether this product (crayons encased in a rigid sheath, item #23002-40) is subject to antidumping duties or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, NW Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs. 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