N134661 N1 Ruling Active

The tariff classification of bathtub crayons from China

Issued December 20, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9609.90.8000

Headings: 9609

Product description

The submitted samples are identified as Crayola Twistables Color Swirl Bathtub Crayons, item# CRY 10062. This item consists of five multi-color crayons, each mounted into a respective plastic holder. Each crayon has a combination of two colors, situated on the individual crayon in a swirl design. The five different combinations are identified on the retail packaging as follows: Vivid Purple & Jungle Green, Radical Red & Sunglow Yellow, Sky Blue & Forest Green, Atomic Tangerine & Radical Red and Electric Lime & Sunglow Yellow. Each crayon is mounted onto a plastic cylindrical holder and as a crayon is depleted, more of the crayon can be exposed by twisting the holder. The crayon itself measures approximately 1¼” in length and the holder measures 3¼” in length. At the writing end of the holder there is an internal plastic cylindrical part with a cavity, into which the crayon is inserted. However, the cavity is much narrower than the crayon, so the crayon has been carved to a narrow extension on one side, making it narrow enough to fit into the writing end of the holder. Give this fact, the crayons cannot be replaced once fully depleted and the holders are not reusable past the life of the crayons with which they are sold. Therefore, the crayons provide the essential character of this item. As you requested, the sample will be returned to you.

CBP rationale

The applicable subheading for item# CRY 10062 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.

Full text

N134661 December 20, 2010 CLA-2-96:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 9609.90.8000 Ms. Christina Yun M. Z. Berger & Company 29-76 Northern Boulevard 4th Floor Long Island City, NY 11101 RE: The tariff classification of bathtub crayons from China Dear Ms. Yun: In your letter dated November 18, 2010, you requested a tariff classification ruling. The submitted samples are identified as Crayola Twistables Color Swirl Bathtub Crayons, item# CRY 10062. This item consists of five multi-color crayons, each mounted into a respective plastic holder. Each crayon has a combination of two colors, situated on the individual crayon in a swirl design. The five different combinations are identified on the retail packaging as follows: Vivid Purple & Jungle Green, Radical Red & Sunglow Yellow, Sky Blue & Forest Green, Atomic Tangerine & Radical Red and Electric Lime & Sunglow Yellow. Each crayon is mounted onto a plastic cylindrical holder and as a crayon is depleted, more of the crayon can be exposed by twisting the holder. The crayon itself measures approximately 1¼” in length and the holder measures 3¼” in length. At the writing end of the holder there is an internal plastic cylindrical part with a cavity, into which the crayon is inserted. However, the cavity is much narrower than the crayon, so the crayon has been carved to a narrow extension on one side, making it narrow enough to fit into the writing end of the holder. Give this fact, the crayons cannot be replaced once fully depleted and the holders are not reusable past the life of the crayons with which they are sold. Therefore, the crayons provide the essential character of this item. As you requested, the sample will be returned to you. The applicable subheading for item# CRY 10062 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

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