Ms. Dawne M. Pezzuco
1027 Newport Avenue
P.O. Box 1059
Pawtucket, RI 02862-1059
RE: The tariff classification of a child's carrying case and crayons from China.
Dear Ms. Pezzuco:
In your letter dated October 29, 1993, you requested a tariff classification ruling for a child's carrying case and crayons.
The submitted sample, identified as "Kid Dimension Product #29855.00, Barney Schoolhouse Caddy", is a carrying case of molded plastic containing an assortment of eight multicolored jumbo crayons. The case is designed to contain a child's personal effects including crayons. It has a built-in carrying handle and is designed in the shape of a schoolhouse. You have indicated that the eight jumbo crayons (1-pack) will be imported shrink wrapped to the outside of the case. Your sample is being returned as you requested.
The applicable subheading for the carrying case of molded plastic will be 4202.12.2025, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, vanity cases, briefcases, attache cases, school satchels and similar containers, with outer surface of sheeting of plastics, structured, rigid on all sides, other. The duty rate will be 20 percent ad valorem.
The applicable subheading for the crayons will be 9609.90.8000, HTS, which provides for pencils, crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors' chalks. The duty rate will be 5.5 cents per gross plus 3.4 percent ad valorem.
This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Jean F. Maguire
New York Seaport