CLA-2-34:OT:RR:NC:N2:236
Ms. Christina Yun
M.Z. Berger & Company
29-76 Northern Blvd
Long Island City, NY 11101
RE: The tariff classification of Crayola Sudsy Scribblers bath gels from China
Dear Ms. Yun:
In your letter dated December 29, 2008, you requested a tariff classification ruling.
The samples that you submitted will be retained for instructional purposes.
The Crayola Sudsy Scribblers consists of a bath gels in small plastic disposable containers. Each bath gel is in a plastic container which resembles the shape of a large crayon. The bath gels are packed in blister packs with 3, 5 or 10 different colored bath gels and washcloth. The Crayola Sudsy Scribbler 10 pack includes a small mesh bag with suction cups to hold the colorful bath gels. The Crayola Sudsy Scribblers are bath/shower gel body wash for children.
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 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 re-packing. 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. GRI 3 (c) provides that when goods cannot be classified by reference to GRI 3 (a) or 3 (b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration. The Crayola Sudsy Scribblers bath gels will be classified as a GRI 3 (b) set for tariff classification purposes, with the essential character imparted by the bath gels.
The applicable subheading for the Crayola Sudsy Scribblers will be 3401.30.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, molded pieces or shapes, whether or not containing soap; organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper; wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap: Other. The rate of duty will be Free.
The Crayola Sudsy Scribblers product may be subject to the regulations of the Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (301) 443-3380.
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 Debra Wholey at (646) 733-3034.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division