The tariff classification of crayon holders with crayons, markers, and paints from China

N117875 August 23, 2010 CLA-2-96:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 9608.99.6000 Ms. Christina Yun MZ Berger & Company 29-76 Northern Blvd LIC, NY 11101 RE: The tariff classification of crayon holders with crayons, markers, and paints from China Dear Ms. Yun: In your letter dated July 30, 2010, you requested a tariff classification ruling. The submitted sample is identified as a Crayola Bathtub Color Collection Item# CRY10061. It consists of 18 crayon holders, each of a different color. Each holder has a crayon of the same respective color inserted into it. This item also includes 4 bathtub markers, 5 bathtub paints and a mesh storage bag with suction cups. The bag measures approximately 9 ½” x 8”. As you requested, the sample will be returned to you. This item is considered to be “goods put up in sets for retail sale” within the meaning of General Rule of Interpretation (GRI) 3 and each set is classifiable under a single tariff provision. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized Tariff Schedule of the United States (HTSUS) and are generally indicative of the proper interpretation of these headings. EN VII to GRI 3(b), states that in "all these cases the goods are to be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable." However, the term "essential character" is not defined within the HTSUS, GRI’s or ENs. EN VIII to GRI 3(b) gives guidance, stating that "the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods." It is the opinion of this office that the 18 crayon holders with inserted crayons provide this item with the essential character, within the meaning of GRI 3(b). The crayon holders with inserted crayons are considered to be composite goods within the meaning of GRI 3. Each crayon holder measures 3-1/4 inches in length and each crayon measures 2-1/8 inches in length. The crayon holders will outlast the small crayons that are imported and sold with this item and the crayon holders can be refilled. Therefore, it is the opinion of this office that the crayon holders provide these items with the essential character within the meaning of GRI 3(b). The applicable subheading for Item# CRY10061 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