The tariff classification of crayon holders with crayons from China
Issued March 4, 2009 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9608.99.6000
Headings: 9608
Product description
The submitted sample is identified as Crayola Beginnings Tadoodles Crayon Buddies, item number 80-8209. This item is comprised of three crayon holders with three crayons respectively. The crayon holders are somewhat egg-shaped, with a rounded bottom that is much wider than the top of the holder. These holders are described on the retail package by the printed words “They tip and tilt, but won’t topple!” The bottom of the holder is designed to fit into a child’s palm. Inserted into an aperture at the top of each crayon holder is a small crayon that each measures 1-15/16 inches in length. The Crayola web site states that these crayon holders can be refilled with Crayola Beginnings Triangular Crayons that are sold separately. As you requested, the sample will be returned to you. You have stated your opinion that this item is correctly classified in subheading 9609.10.0000. However, that classification provides for pencils and crayons, with leads encased in a rigid sheath. The reference to crayons in that provision is a reference to items generally known as colored pencils. Therefore, we do not agree that this item is correctly classified in the subheading that you suggest. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The crayon holders will outlast the small crayons that are imported and sold with this item. In addition, the Crayola web site and the back of the retail packaging both reference the possibility of refilling the holder with new crayons. Therefore, it is the opinion of this office that the crayon holders provide this item with the essential character within the meaning of General Rule of Interpretation (GRI) 3(b).
Full text
N050941 March 4, 2009 CLA-2-96:OT:RR:NC:N2:222 CATEGORY: Classification TARIFF NO.: 9608.99.6000 Ms. Judith M Walter Crayola LLC 1100 Church Lane Easton, PA 18040 RE: The tariff classification of crayon holders with crayons from China Dear Ms. Walter: In your letter dated February 2, 2009, you requested a tariff classification ruling. The submitted sample is identified as Crayola Beginnings Tadoodles Crayon Buddies, item number 80-8209. This item is comprised of three crayon holders with three crayons respectively. The crayon holders are somewhat egg-shaped, with a rounded bottom that is much wider than the top of the holder. These holders are described on the retail package by the printed words “They tip and tilt, but won’t topple!” The bottom of the holder is designed to fit into a child’s palm. Inserted into an aperture at the top of each crayon holder is a small crayon that each measures 1-15/16 inches in length. The Crayola web site states that these crayon holders can be refilled with Crayola Beginnings Triangular Crayons that are sold separately. As you requested, the sample will be returned to you. You have stated your opinion that this item is correctly classified in subheading 9609.10.0000. However, that classification provides for pencils and crayons, with leads encased in a rigid sheath. The reference to crayons in that provision is a reference to items generally known as colored pencils. Therefore, we do not agree that this item is correctly classified in the subheading that you suggest. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The crayon holders will outlast the small crayons that are imported and sold with this item. In addition, the Crayola web site and the back of the retail packaging both reference the possibility of refilling the holder with new crayons. Therefore, it is the opinion of this office that the crayon holders provide this item with the essential character within the meaning of General Rule of Interpretation (GRI) 3(b). The applicable subheading for item number 80-8209 will be 9608.99.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…pen-holders, pencil holders and similar holders…: other: other: 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
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