The tariff classification of a “Chalk Activity Pack” from China.

N301763 December 6, 2018 CLA-2-96:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 9609.90.8000 Ms. Tasha Adams Leap Year Publishing LLC 16 High Street North Andover, MA 03103 RE: The tariff classification of a “Chalk Activity Pack” from China. Dear Ms. Adams: In your letter dated November 13, 2018, you requested a tariff classification ruling. You submitted a sample identified as item number 11135, the “Chalk Activity Pack,” which consists of 24 (small) chalk sticks, 6 sticks of (jumbo) sidewalk chalk, 4 sticks of multicolor sidewalk chalk, 4 plastic chalk holders, 4 plastic stencils and one plastic chalk rake that can hold three jumbo chalk sticks all packed together in a cardboard box with display window. The item, the “Chalk Activity Pack,” item number 11135, is made up of three components: the 34 pieces of chalk, four stencils and the two styles of plastic chalk holders. No one heading in the tariff schedule covers both these components in combination; General Rules of Interpretation (GRI) 1 cannot be used as a basis for classification. GRI 3 (b) provides that mixtures, composite goods consisting of different materials or components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character, which may 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 article. This office considers the “Chalk Activity Pack,” item number 11135, to be a set with the essential character imparted by the chalk portion of the item. The entire item will be classified in Chapter 96 of the HTS, in accordance with GRI 3 (b). The applicable subheading for the “Chalk Activity Pack” item number 11135 will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pencils (other than those of heading 9608), 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 the 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 Sandra Carlson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division