Mr. Kevin Maher
CAir Customhouse Brokers
181 South Franklin Avenue
Valley Stream, NY 11581
RE: The tariff classification of 2 Chalk Holders and Chalk from China
Dear Mr. Maher:
In your letter dated June 20, 2005, you requested a tariff classification ruling, on behalf of Roseart Industries, your client.
You are requesting the tariff classification on a product that is described as Chalk Holders; item #474. The product consists of 2 plastic chalk holders, each one filled with a piece of chalk, packaged and sold in a blister pack. The chalk is standard in size and may be replaced when used up. The sample will be returned, as requested by your office.
The chalk holders and chalk, item #474, will be sold and marketed as a set, and the product will also be considered a set for tariff purposes. No one heading in the tariff schedule covers these components in combination; GRI 1 cannot be used as a basis of classification. GRI 3 provides for goods that are, prima facie, classifiable in two or more headings. GRI 3 (b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character.
Noting GRI-3 (b), the component that gives the set its essential character would dictate the classification of the set. The chalk holder portion of this particular set exemplifies the essential character. Therefore, the applicable subheading for the Chalk Holders (and chalk), item number 474, will be 9608.99.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating styli; propelling or sliding pencils (for example, mechanical pencils); pen-holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609: other: other. The rate of duty will be free.
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 Tom McKenna at 646-733-3025.
Robert B. Swierupski