The tariff classification of solid tempera paint sticks from China
Issued August 15, 2017 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9609.90.8000
Headings: 9609
Product description
The submitted sample is identified as Kwik Stix, Walgreens Item Code (WIC) 988609. This item is comprised of six tempera paints, each in solid stick form, respectively of the following six colors: yellow, red, purple, brown, green, and black. Each paint stick has been inserted into a plastic holder of the same color as the paint stick that it holds. Each holder has a cap that, when removed, exposes one end of the paint stick for use. An additional amount of the paint stick can be advanced from the holder or retracted back into the holder by twisting the end of the holder, which is opposite the end that has the exposed paint stick tip, in one direction and twisting the barrel of the holder in the other direction. Each stick measures approximately 3½” in length. The item is packaged for retail sale and on the retail box, the following words are printed: “Uncap, Twist & Paint”, No Water Needed” and “Dries in 90 Seconds!” You have suggested that this item is correctly classified in subheading 9609.10.0000, which provides for pencils and crayons, with leads encased in a rigid sheath. However, we do not agree that this item is correctly classified in the subheading that you have suggested as the tempera paint sticks are of a class or kind of merchandise commonly known as water soluble pastels rather than pencil leads.
CBP rationale
The applicable subheading for WIC 988609 will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …crayons…pastels…: other: other.
Full text
N288377 August 15, 2017 CLA-2-96:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 9609.90.8000 Mr. Long Vu Walgreen Co. 304 Wilmot Road MS #3163 Deerfield, IL 60015 RE: The tariff classification of solid tempera paint sticks from China Dear Ms. Vu: In your letter dated June 26, 2017, you requested a tariff classification ruling. The submitted sample is identified as Kwik Stix, Walgreens Item Code (WIC) 988609. This item is comprised of six tempera paints, each in solid stick form, respectively of the following six colors: yellow, red, purple, brown, green, and black. Each paint stick has been inserted into a plastic holder of the same color as the paint stick that it holds. Each holder has a cap that, when removed, exposes one end of the paint stick for use. An additional amount of the paint stick can be advanced from the holder or retracted back into the holder by twisting the end of the holder, which is opposite the end that has the exposed paint stick tip, in one direction and twisting the barrel of the holder in the other direction. Each stick measures approximately 3½” in length. The item is packaged for retail sale and on the retail box, the following words are printed: “Uncap, Twist & Paint”, No Water Needed” and “Dries in 90 Seconds!” You have suggested that this item is correctly classified in subheading 9609.10.0000, which provides for pencils and crayons, with leads encased in a rigid sheath. However, we do not agree that this item is correctly classified in the subheading that you have suggested as the tempera paint sticks are of a class or kind of merchandise commonly known as water soluble pastels rather than pencil leads. The applicable subheading for WIC 988609 will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …crayons…pastels…: 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 https://hts.usitc.gov/current. 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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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