The tariff classification of crayons, coloring pad and carrying case from China

N007427 March 26, 2007 CLA-2-96:RR:NC:N2:222 CATEGORY: Classification TARIFF NO.: 9609.90.8000 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of crayons, coloring pad and carrying case from China Dear Ms. Aldinger: In your letter dated February 13, 2007 you requested a tariff classification ruling. The submitted sample is identified as Clip-on Coloring Comic. The retail packaging of this item refers to it as “Clip-on Coloring Book. The item consists of six jumbo crayons of red, yellow, green, blue, brown and black colors, in a molded plastic carrying case, that measures 4.5” long by 4” wide by 1” high. Included in the case is a 40 page pad of different outline drawings of action scenes involving the cartoon character Spiderman, which are intended to be colored in with the crayons. The pad is 4.25” long by 3.75” wide by 0.25” high. Printed on the front of the carrying case are the words Spider-Man 3 and a drawing of an action scene involving the Spiderman. The words Spider-Man 3 are also printed on the paper sheath that surrounds each crayon and two different Spiderman action scenes are also printed on each paper sheath. The case has a plastic travel clip attached to one side by a metal ring. The front of the case opens and snaps close by means of another plastic clip. The inside of the case has a separate slot for each crayon, and all six slots are part of one molded platform. There is a small plastic button on one side of the case that, when depressed, unlatches the lid of the case so that it pop open. There is a small plastic sliding switch on the other side of the case that is connected to the inside platform through a rectangular aperture on the side of the case. When the switch is slid along the aperture, the platform slides toward the opened lid and the crayons appear through the top of the case without opening the front of it. When the case is opened from the front, the pad is seen on top of the platform, and the crayons are set in their individual slots in the platform, behind the pad, which covers the crayons completely so that they can’t be seen. The cardboard backing of the pad is glued to 3 plastic supports alongside the platform, and can’t be removed without tearing. By sliding the crayon platform toward the opened lid, the crayons can be removed individually through the top, so the pad can be colored while it remains in the case. This item is considered to be “a set put up for retail sale,” within the meaning of General Rule of Interpretation (GRI) 3. Although the packaging references a coloring book, the coloring surface is actually a pad rather than a book. The size of the pad and the fact that the pages detach from the pad very easily, leads this office to believe that the individual pages will not endure, once they are colored in. In addition, the carrying case is not intended for reuse after all the pages of the pad are colored in, because the cardboard backing of the pad can’t be removed from the plastic case without tearing. Therefore, it is the opinion of this office that the crayons provide this item with the essential character, within the meaning of GRI 3(b). The applicable subheading for the crayons, coloring book and carrying case will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors’ chalks: Other: Other. The rate of duty will be free. 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/. 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 Gary Kalus at 646-733-3055. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division