CLA-2-96:OT:RR:NC:N4:462
Kari Aiduk
Mohawk Global Trade Advisors
123 Air Cargo Rd
North Syracuse, NY 13212
RE: The tariff classification of a chalk and bubble wand from China.
Dear Ms Aiduk:
In your letter dated January 20, 2022, on behalf of Little Kids Inc., you requested a tariff classification ruling. Photos and descriptive literature were provided.
The item, the “Chalk & Bubble Wand,” consists of a plastic bottle filled with bubble solution, a wand for blowing bubbles, and a stick of colored chalk, to be inserted into the cap of the bubble bottle. Inside the cap is a series of ribs that act as a grater for the chalk. Once the child grates chalk in the cap, it can be poured into the bubble bottle to color the bubble solution.
The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the international level. EN XII to General Rule of Interpretation (GRI) 3(c) provides in part: “when goods cannot be classified by reference to Rule 3(a) specific description or 3(b) essential character, they are to be classified in the heading which occurs last in numerical order among those which equally merit consideration in determining their classification.”
The “Chalk & Bubble Wand” is a set comprising of a bubble wand and chalk. Upon examination of the set, it is the opinion of this office that none of the items impart an essential character. They all equally contribute to the nature and character of the set. Therefore, in accordance with GRI 3(c), the entire set will be classified in heading 9609, HTSUS, as it is last in numerical order in the tariff.
The applicable subheading for the chalk and bubble wand will be 9609.90.8000, 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9609.90.8000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, 9903.88.15, in addition to subheading 9609.90.8000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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, please contact National Import Specialist Sandra Sary at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division