CLA-2-90:RR:NC:N1:105 I88512
Mr. Lorrie Heavey, CHB
ATE Logistics, Inc.
855 South 192nd, Suite 900
SeaTac, Washington 98148
RE: The tariff classification of a Super Chalk Sidewalk Activity Set from China
Dear Heavey:
In your letter dated November 18, 2002 for Peachtree Playthings, inc., you requested a tariff classification ruling.
The sample, Super Chalk Sidewalk Activity Set, item #22718 is described as consisting of 6 pieces of jumbo chalk; a Super Chalk Fun Book, an oversized plastic foldable yardstick with sides that can be used as patterns; and an oversized plastic ‘compass’ with a ruler on one side and plastic chalk holder on one tip so the user can scribe circles or arcs. The sample is packaged together for retail sale and will be classified as a set under HTS General Rule of Interpretation 3-b.
Its essential character is supplied by the compass and the yardstick, which are classifiable in HTS 9017. Within 9017, the essential character is imparted by the oversized plastic compass, about two feet tall, which is clearly bulkier, more costly, and more unusual.
We note that the Fun Book suggests the fun to be had in playing the suggested games laid out on the playground, not in using the imports to make those lay outs. In fact, other than the garish colors, the set is virtually indistinguishable from what any play director would need to neatly draw the games for the children.
The applicable subheading for the sample (item #22718) will be 9017.20.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for “other” drawing or marking-out instruments. The rate of duty will be 4.6 percent ad valorem.
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 J. Sheridan at 646-733-3012.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division