The tariff classification of the Crayola “Alphabet Color & Play Blocks” from China

N302817 March 8, 2019 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Carisa Schoemaker Crayola LLC 1100 Church Lane Easton, PA 18044 RE: The tariff classification of the Crayola “Alphabet Color & Play Blocks” from China Dear Ms. Schoemaker: In your letter dated January 2, 2019, you requested a tariff classification ruling. A sample of the Crayola “Alphabet Color & Play Blocks,” item 0401470000, was submitted with your inquiry. The item consists of an approximate 9.4” x 6.7” x 1.3” pinewood tray containing 3 compartments. One compartment is used to house 25 six-sided 1” wooden blocks; 1 side containing the printed letters “A-Y” of the alphabet, 2 sides containing the printed numbers “0-9” or a printed picture and 3 blank dry-erasable sides. The second compartment contains a four-count pack of Crayola crayons and the last compartment contains the remaining letter “Z” block and a dry erasable cloth to wipe the blocks clean. This item was principally designed with 2 goals in mind; to provide amusement for children ages 3 and older with the building blocks and to teach them to learn to write the numbers and the alphabet. Customs would consider these items as goods put up in sets for retail sale. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. The “Alphabet Color & Play Blocks,” as described above, meet all of these requirements. Goods classifiable under GRI 3(b) are 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. It is the opinion of this office that the building blocks impart the essential character of the set due to the fact that when the crayons are consumed the child will still be able to spend hours of amusement playing with the blocks and learning to recognize the letter and numbers printed on them. The applicable subheading for the “Alphabet Color & Play Blocks” will be 9503.00.0073, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” 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 Roseanne Murphy at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division